TY - BOOK AU - Acton, Daniel D. AU - Mammano, K. AU - Fagan, C. TI - Planning for a non-for-profit combination: : insight into federal, state, and funding considerations SN - 0732-8435 U1 - DPer 657.05 C33 Feb - Aug 2012, v. 82 PY - 2012/// CY - New York: PB - The New York State Society of CPA KW - Finance KW - Planning ER -