http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 -- Appendix A. Sources of the law -- Appendix B. Internal Revenue Code sections -- Table of cases -- Table of IRS revenue rulings and revenue procedures -- Table of IRS determinations cited in text -- Table of cases discussed in Bruce R. Hopkins' Nonprofit counsel -- Table of IRS determinations discussed in Bruce R. Hopkins' Nonprofit counsel -- Table of IRS pivate letter rulings, technical advice memoranda, and general counsel memoranda.
Charitable uses, trusts, and foundations