차근차근 재무 공부 기록장

1. TestOrganization test: Religious org, education org, Private Foundation, Charitable org, Social clubOperational test: not for profit  2. Filing- Annual information return. Form 990, Due on May 15th  * exemption religious/ small organization - 990-T, unrelated business income is 1K or more- 990-PF for private foundation 3. Unrelated Business Income(UBI)- taxed at the regular rate for corporati..

inheritance인 경우- 사망일의 FMV- Alternate Valuation Date 선택하게 해준다- 항상 LT으로 해준다 gift transfer- 기본적으로 FMV가 NBV보다 높은 편이고, NBV를 사용하는 것이 원칙 - 양도하는 날 기준 NBV가 FMV보다 높다면, Gain NBV, Loss FMV, nbv-fmv 사이면 0 Purchasing property for a businessImprovements(capitalize)Repairs and maintenanceMaterials and supplies200 or less Deminis safe harbor rule- with AFS deduct up to 5000 per item- without AFS deduct up to 250..