Private Foundations: Tax Law and Compliance / Edition 3

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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.
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Product Details

  • ISBN-13: 9780470322420
  • Publisher: Wiley
  • Publication date: 10/6/2008
  • Series: Wiley Nonprofit Law, Finance and Management Series , #230
  • Edition description: New Edition
  • Edition number: 3
  • Pages: 768
  • Sales rank: 1,272,706
  • Product dimensions: 6.90 (w) x 10.00 (h) x 1.60 (d)

Meet the Author

Bruce Hopkins is the country's leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli, Shalton & Welte, P.C. He is also the author of thirteen books, including The Legal Answer Book for Private Foundations, The Legal Answer Book for Nonprofit Organizations; The Law of Tax-Exempt Organizations, 7ed.; Private Foundations: Tax Law and Compliance 2ed.; A Legal Guide to Starting and Managing a Nonprofit Organization, 2ed; and The Tax Law of Charitable Giving, 2ed., as well as the newsletter Bruce Hopkins' Nonprofit Counsel, all published by Wiley.

Jody Blazek, CPA, is a partner in Blazek & Vetterling, LLP, an accounting firm that focuses on financial planning, tax compliance, and auditing for tax-exempt organizations and the individuals who create, fund, and work for them. She is also a founding director of Texas Accountants and Lawyers for the Arts and a board member of the Anchorage Foundation, Houston Artists Fund, River Pierce Foundation, and the Planned Giving Council of Houston.

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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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