Private Foundations (Wiley Nonprofit Law, Finance and Management Series #51): Tax Law and Compliance / Edition 2

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Overview

Private foundations are a special niche of the nonprofit sector. They are allowed to remain relatively tax-exempt in exchange for supporting charitable activities. There are more than 50,000–and growing–private foundations in the United States holding assets worth more than $230 billion. Private foundations are subject to a unique and complex set of (mostly tax) regulations that govern everything from how much money they give away to their investment policies and procedures. This much needed, annually updated manual explicates a wide range of tax rules and regulations for these foundations and prepares them for the increasing scrutiny of the IRS. Co-authored by a lawyer and tax accountant, the revised and expanded second edition of this highly respected guide 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: 9780471444381
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 7/25/2003
  • Series: Wiley Nonprofit Law, Finance and Management Series , #51
  • Edition description: Second Edition
  • Edition number: 2
  • Pages: 648
  • Product dimensions: 7.06 (w) x 10.38 (h) x 1.32 (d)

Meet the Author

Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte, P.C., having previously practiced law in Washington, D.C., for 26 years. He specializes in the representation of charitable and other nonprofit organizations, with emphasis on fundraising law issues, charitable giving, (including planned giving), the formation of nonprofit organizations, acquisition of recognition of tax-exempt and public charity status, unrelated business planning, application of intermediate sanctions, use of nonprofit and for-profit subsidiaries, and review of annual information returns.
Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, D.C. He was accorded the Assistant Commissioner's (IRS) Award in 1984.

Jody Blazek is a partner in Blazek & Vetterling, LLP, a Houston CPA firm focusing on tax and financial planning for exempt organizations and the individuals who create, fund, and work with them. BV serves over 250 nonprofit organizations providing financial reports and tax compliance and planning services.

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Table of Contents

Preface.

Chapter One. Introduction to Private Foundations.

Chapter Two. Starting and Funding a Private Foundation.

Chapter Three. Types of Private Foundations.

Chapter Four. Disqualified Persons.

Chapter Five. Self-Dealing.

Chapter Six. Mandatory Distributions.

Chapter Seven. Excess Business Holdings.

Chapter Eight. Jeopardizing Investments.

Chapter Nine. Taxable Expenditures.

Chapter Ten. Tax on Investment Income.

Chapter Eleven. Unrelated Business Income.

Chapter Twelve. Tax Compliance and Administrative Issues.

Chapter Thirteen. Termination of Foundation Status.

Chapter Fourteen. Charitable Giving Rules.

Chapter Fifteen. Private Foundations and Public Charities.

Chapter Sixteen. Donor-Advised Funds.

Appendix A. Sources of the Law.

Appendix B. Internal Revenue Code Sections.

Table of Cases.

Table of IRS Revenue Rulings and Revenue Procedures.

Table of IRS Private Determinations Cited in Text..

Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel.

Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.

Index.

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