Private foundations : tax law and compliance /

Private foundations : tax law and compliance / Bruce R. Hopkins, Jody Blazek.

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"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
Online Access: Full Text (via O'Reilly/Safari)
Main Authors: Hopkins, Bruce R. (Author), Blazek, Jody (Author)
Format: eBook
Language:English
Published: Hoboken, New Jersey : Wiley, 2014.
Edition:Fourth edition.
Series:Wiley nonprofit authority series.
Subjects:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
Charitable uses, trusts, and foundations > Taxation
Nonprofit organizations > Taxation > Law and legislation
United States
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.

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