Private foundations and public charities--definition and classification /
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| Author / Creator: | Cesare, Lauren Watson. |
|---|---|
| Imprint: | Arlington, VA : Tax Management, [©2000]- |
| Language: | English |
| Series: | Estates, gifts, and taxes portfolios ; 456 Tax management portfolios ; 456. |
| Subject: | |
| Format: | E-Resource Journal |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5669660 |
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| 050 | 4 | |a XXKF6289.A1 |b T35 no. 456 | |
| 049 | |a BNAM | ||
| 100 | 1 | |a Cesare, Lauren Watson. |0 http://id.loc.gov/authorities/names/no92027812 |1 http://viaf.org/viaf/24168084 | |
| 245 | 1 | 0 | |a Private foundations and public charities--definition and classification / |c Lauren Watson Cesare. |
| 260 | |a Arlington, VA : |b Tax Management, |c [©2000]- | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
| 337 | |a computer |b c |2 rdamedia |0 http://id.loc.gov/vocabulary/mediaTypes/c | ||
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| 490 | 1 | |a Estates, gifts, and taxes portfolios ; |v 456 | |
| 500 | |a Published as Estates, gifts and trusts portfolio 876, <Oct. 5, 2007>-2012. | ||
| 500 | |a Formerly published in Washington, D.C., 2000-2007. | ||
| 520 | |a " ... discusses the definition and classification of private foundations and public charities. Under [section] 509, enacted by The Tax Reform Act of 1969, certain [section] 501(c)(3) organizations (charitable, educational, religious organizations) are classified as private foundations. Organizations classified as private foundations are subject to restrictions and requirements in addition to those applicable to exempt charities generally. Under [section] 4942(j)(3), also added by the 1969 Tax Reform Act, certain private foundations, known as private operating foundations, are exempted from some of those burdens placed on private foundations. Those private operating foundations, known as exempt operating foundations, are exempt from the [section] 4940 tax on investment income as well. Certain non-operating private foundations also receive special treatment." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Organizations subject to classification -- Advantages and disadvantages of public charities and private foundations -- Scope of [section] 509 -- Public charity status based on activities: Section 509(a)(1) organizations -- Publicly supported organizations -- Section 509(a)(2) organizations -- Section 170(b)(1)(A)(vi) organizations -- Community trusts -- Donor-advised funds -- Supporting organizations: Section 509(a)(3) -- Section 509(a)(4) organizations -- Private operating foundations -- Special private nonoperating foundations -- Foreign exempt organizations -- Nonexempt charitable trusts -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 500 | |a Title from title screen (viewed June 7, 2012). | ||
| 650 | 0 | |a Charitable uses, trusts, and foundations |x Taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008100302 | |
| 710 | 2 | |a Tax Management Inc. |1 http://viaf.org/viaf/147736479 | |
| 776 | 0 | 8 | |i Print version: |a Cesare, Lauren Watson. |t Private foundations and public charities--definition and classification. |d Arlington, VA : Tax Management, ©2012- |w (OCoLC)794973162 |
| 830 | 0 | |a Tax management portfolios ; |v 456. | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20456 |y Bloomberg Law |z Restricted to University of Chicago Law School users |
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| 928 | |t Library of Congress classification |a XXKF6289.A1 T35 no. 456 |l Online |c UC-FullText |n Restricted to University of Chicago Law School users |u https://www.bloomberglaw.com/product/tax/citation/tm%20456 |z Bloomberg Law |g ebooks |i 11872465 | ||