Private foundations : tax law and compliance /

Private foundations : tax law and compliance /

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Bibliographic Details
Author / Creator:	Hopkins, Bruce R., author.
Edition:	Fourth edition.
Imprint:	Hoboken, New Jersey : Wiley, 2014.
Description:	1 online resource
Language:	English
Series:	Wiley nonprofit authority Wiley nonprofit authority series.
Subject:	Nonprofit organizations -- Taxation -- Law and legislation -- United States. Charitable uses, trusts, and foundations -- Taxation -- United States.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/11805483

Hidden Bibliographic Details
Other authors / contributors:	Blazek, Jody, author.
ISBN:	9781118809822 1118809823 9781118532492 111853249X 9781118532508 1118532503 1119308518 9781119308515 9781118532478 1118532473 1118927117 1119047722 1119047781 111930850X 1119308526
Notes:	Includes bibliographical references and index. Kept up to date with supplements. Print version record and CIP data provided by publisher.
Summary:	"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"--
Other form:	Print version: Hopkins, Bruce R. Private foundations. Fourth Edition. Hoboken, New Jersey : Wiley, 2014 9781118532478

Table of Contents:

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.