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Private foundations : tax law and compliance /

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Bibliographic Details
Main Author: Hopkins, Bruce R.
Corporate Author: NetLibrary, Inc
Other Authors: Blazek, Jody
Format: eBook
Language:English
Published: Hoboken, N.J. : J. Wiley & Sons, [2003]
Edition:2nd ed.
Subjects:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
Electronic books.
Online Access:Connect to the full text of this electronic book
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
  • 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.