Private Foundations: Tax Law and Compliance / Edition 3

Private Foundations: Tax Law and Compliance / Edition 3

by Bruce R. Hopkins, Jody Blazek
     
 

ISBN-10: 047032242X

ISBN-13: 9780470322420

Pub. Date: 10/06/2008

Publisher: Wiley

With approximately 50,000 private foundations in the U.S. and the increasing scrutiny of the IRS, this much needed, annually updated manual provides a wide range of tax rules and regulations for these foundations. Co-authored by a lawyer and tax accountant, it includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions,…  See more details below

Overview

With approximately 50,000 private foundations in the U.S. and the increasing scrutiny of the IRS, this much needed, annually updated manual provides a wide range of tax rules and regulations for these foundations. Co-authored by a lawyer and tax accountant, it includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.

Product Details

ISBN-13:
9780470322420
Publisher:
Wiley
Publication date:
10/06/2008
Series:
Wiley Nonprofit Law, Finance and Management Series, #230
Edition description:
New Edition
Pages:
768
Product dimensions:
6.90(w) x 10.00(h) x 1.60(d)

Table of Contents

Ch. 1 Introduction to Private Foundations 1

Ch. 2 Starting and Funding a Private Foundation 25

Ch. 3 Types of Private Foundations 107

Ch. 4 Disqualified Persons 137

Ch. 5 Self-Dealing 149

Ch. 6 Mandatory Distributions 233

Ch. 7 Excess Business Holdings 279

Ch. 8 Jeopardizing Investments 295

Ch. 9 Taxable Expenditures 323

Ch. 10 Tax on Investment Income 395

Ch. 11 Unrelated Business Income 419

Ch. 12 Tax Compliance and Administrative Issues 449

Ch. 13 Termination of Foundation Status 555

Ch. 14 Charitable Giving Rules 581

Ch. 15 Private Foundations and Public Charities 593

Ch. 16 Donor-Advised Funds 659

Index 723

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