Private foundations tax law and compliance

"Private foundations, although constituting a relatively small portion of the charitable community, are burdened with extensive federal tax law requirements that belie their numbers, and substantially regulate and circumscribe their operations. This body of law has steadily grown since its ince...

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Bibliographic Details
Main Authors: Hopkins, Bruce R., Blazek, Jody (Author)
Format: eBook
Language:English
Published: Hoboken, New Jersey Wiley 2014
Edition:Fourth edition
Series:Wiley nonprofit authority
Subjects:
Online Access:
Collection: O'Reilly - Collection details see MPG.ReNa
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505 0 |a Includes bibliographical references and index 
505 0 |a Introduction to private foundations -- Starting and funding a private foundation -- Types of private foundations -- Disqualified persons -- Self-dealing -- Mandatory distributions -- Excess business holdings -- Jeopardizing investments -- Taxable expenditures -- Tax on investment income -- Unrelated business income -- Tax compliance and administrative issues -- Termination of foundation status -- Charitable giving rules -- Private foundations and public charities -- Donor-advised funds -- Corporate foundations 
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520 |a "Private foundations, although constituting a relatively small portion of the charitable community, are burdened with extensive federal tax law requirements that belie their numbers, and substantially regulate and circumscribe their operations. This body of law has steadily grown since its inception as a considerable portion of the Tax Reform Act of 1969. This book came about in reflection of this expanding and expansive aspect of the law pertaining to these unique forms of tax-exempt organizations. We have attempted to both capture and summarize this law, and to provide guidance as to compliance with it"--