Private Foundations: Tax Law and Compliance, 3rd Edition
by Bruce R. Hopkins (Member, District of Columbia Bar); Jody Blazek (Blazek, Rogers, and Vetterling)Format: eBook
Pub. Date: 2008-09-01
Publisher(s): Wiley
Availability: This title is currently not available.
Other versions by this Author
-
This Item Qualifies for Free Shipping!*
*Excludes marketplace orders.
List Price: $265.13
Rent Textbook
Select for Price
New Textbook
We're Sorry
Sold Out
Used Textbook
We're Sorry
Sold Out
eTextbook
We're Sorry
Not Available
Summary
With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.
Table of Contents
| Preface | |
| 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 | |
| Sources of the Law | |
| 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 | |
| Table of Contents provided by Publisher. All Rights Reserved. |
An electronic version of this book is available through VitalSource.
This book is viewable on PC, Mac, iPhone, iPad, iPod Touch, and most smartphones.
By purchasing, you will be able to view this book online, as well as download it, for the chosen number of days.
Digital License
You are licensing a digital product for a set duration. Durations are set forth in the product description, with "Lifetime" typically meaning five (5) years of online access and permanent download to a supported device. All licenses are non-transferable.
More details can be found here.
A downloadable version of this book is available through the eCampus Reader or compatible Adobe readers.
Applications are available on iOS, Android, PC, Mac, and Windows Mobile platforms.
Please view the compatibility matrix prior to purchase.