California pass through entity tax
[DOCX File]Alternative Form User Guide - California
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Report disbursements of pass-through grants to school districts or charter schools in which the recipient LEA has administrative involvement only for the grants. The recipient LEA does not also have a responsibility to operate the project.
[DOC File]California
https://info.5y1.org/california-pass-through-entity-tax_1_209ac9.html
The term “pass-through entity” includes a trust, partnership, corporation described in Subchapter S of the Internal Revenue Code of 1986, as amended, limited liability company, limited liability partnership, professional corporation, and any other person or entity (other than a disregarded entity for federal income tax purposes) which is not subject to the income tax imposed by Subtitle A ...
[DOCX File]Attachment A, SACS Forum Meeting Minutes from Oct 8, 2019 ...
https://info.5y1.org/california-pass-through-entity-tax_1_34d1e3.html
2019-11-18 · When a recipient LEA transfers pass-through grants or other pass-through funds to a subrecipient LEA and the recipient LEA has no administrative or direct financial involvement, the recipient LEA acts only as a cash conduit. This activity meets all three criteria of GASB 84, paragraph 11 (11.a through 11.c.) for determining the “other” type of fiduciary activity that would be reported in a ...
General Terminology
2021-08-10 · A partnership or pass-through entity that is, itself, a partner in a particular partnership. [Diagram – P2 and P3 are tiered partners.] Other Terms. Passthrough Entity. Any entity that is not subject to tax, including partnerships, Subchapter S corporations, and certain trusts. Passthrough Taxation. The general method used under IRC Subchapter K where the elements of the income tax ...
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