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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:
Nonprofit Organizations / Taxation / Law And Legislation / United States
Charitable Uses, Trusts, And Foundations / Taxation / Fast
Fondations (droit) / Impôts / États-unis
United States / Fast
Business & Economics / Nonprofit Organizations & Charities / Bisacsh
Charitable Uses, Trusts, And Foundations / Taxation / United States
Nonprofit Organizations / Taxation / Law And Legislation / Fast
Online Access:
Collection: O'Reilly - Collection details see MPG.ReNa
Table of Contents:
  • Includes bibliographical references and index
  • 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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