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About the Authors v
List of Exhibits xi
Book Citations xiii
Preface xv
Chapter 1 Introduction to Private Foundations 1
§1.1 Private Foundations: Unique Organizations 1
*§1.3 History and Background 1
§1.8 Private Foundation Sanctions 2
Chapter 2 Starting and Funding a Private Foundation 3
*§2.5 Acquiring Tax-Exempt Status 3
§2.6 Special Requirements for Charitable Organizations 6
*§2.7 When to Report Back to the IRS 6
Chapter 4 Disqualified Persons 7
§4.1 Substantial Contributors 7
*§4.2 Foundation Managers 7
*§4.5 Corporations or Partnerships 7
*§4.9 Terminating Disqualified Person Status (New) 7
Chapter 5 Self-Dealing 11
§5.2 Private Benefit Doctrine 11
§5.4 Sale, Exchange, Lease, or Furnishing of Property 11
§5.5 Loans and Other Extensions of Credit 13
*§5.6 Payment of Compensation 13
*§5.7 Indemnification and Insurance 17
§5.8 Uses of Income or Assets by Disqualified Persons 17
§5.11 Indirect Self-Dealing 18
*§5.12 Property Held by Fiduciaries 20
Chapter 6 Mandatory Distributions 21
§6.3 Measuring Fair Market Value 21
§6.4 Distribution Amount 25
*§6.5 Qualifying Distributions 25
§6.7 Satisfying the Distribution Test 28
Chapter 7 Excess Business Holdings 29
§7.1 General Rules 29
§7.3 Functionally Related Businesses 29
Chapter 8 Jeopardizing Investments 31
*§8.3 Program-Related Investments 31
§8.3 A Investment Frauds (New) 32
Chapter 9 Taxable Expenditures 37
*§9.2 Political Campaign Activities 37
*§9.3 Grants to Individuals 37
*§9.4 Grants to Public Charities 41
*§9.6 Expenditure Responsibility 46
§9.10 Excise Tax for Taxable Expenditures 47
Chapter 10 Tax on Investment Income 49
*§10.2 Reducing the Excise Tax 49
*§10.3 Formula for Taxable Income 50
§10.4 Reductions to Gross Investment Income 53
§10.5 Foreign Foundations 55
§10.7 Legislative Proposal (New) 56
Chapter 11 Unrelated Business Income 57
§11.3 Rules Specifically Applicable to Private Foundations 57
§11.4 Unrelated Debt-Financed Income 60
§11.5 Calculating and Reporting the Tax 60
Chapter 12 Tax Compliance and Administrative Issues 65
*§12.1 Successful Preparation of Form 990-PF 65
§12.2 Reports Unique to Private Foundations 66
*§12.3 Compliance Issues 68
Chapter 13 Termination of Foundation Status 91
*§13.1 Voluntary Termination 91
*§13.3 Transfer of Assets to a Public Charity 91
*§13.5 Mergers, Split-ups, and Transfers between Foundations 92
Chapter 15 Private Foundations and Public Charities 95
§15.2 Evolution of Law of Private Foundations 95
*§15.4 Publicly Supported Organizations-Donative Entities 96
*§15.5 Service Provider Organizations 100
*§15.7 Supporting Organizations 101
*§15.8 Change of Public Charity Category 110
Chapter 16 Donor-Advised Funds 113
*§16.9 Statutory Criteria 113
§16.10 Congressional Research Service Study 113
Chapter 17 Corporate Foundations (New) 117
§17.1 Corporate Foundation Overview 117
§17.2 Reasons for Establishment of Corporate Foundation 118
§17.3 Private Inurement Doctrine 119
§17.4 Disqualified Persons Rules 119
§17.5 Self-Dealing Rules 120
§17.6 Other Private Foundations Rules 127
Chapter 18 Nonprofit Governance and Private Foundations (New) 131
§18.1 State Law Overview 132
§18.2 Board of Directors Basics 136
§18.3 Principles of Fiduciary Responsibility 139
§18.4 Duties of Directors 140
§18.5 Board Composition and Federal Tax Law 142
§18.6 Sources of Nonprofit Governance Principles 143
§18.7 Relevant Nonprofit Governance Issues 171
§18.8 Nonprofit Governance Policies 195
*§18.9 Role of IRS in Nonprofit Governance 196
§18.10 Governance Principles and Private Foundations 204
Appendix A Sources of the Law 211
Cumulative Table of Cases 213
Cumulative Table of IRS Revenue Rulings and Revenue Procedures 217
Cumulative Table of IRS Private Determinations Cited in Text 221
Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel 227
Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 231
Cumulative Index 249
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Add Private Foundations: Tax Law and Compliance 2013 Cumulative Supplement, The much-needed, annually updated treatice containing a summary of the federal tax rules applicable to private foundations With more than 80,000 private foundations in the United States and the increasing scrutiny of the IRS, this essential suppleme, Private Foundations: Tax Law and Compliance 2013 Cumulative Supplement to the inventory that you are selling on WonderClubX
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Add Private Foundations: Tax Law and Compliance 2013 Cumulative Supplement, The much-needed, annually updated treatice containing a summary of the federal tax rules applicable to private foundations With more than 80,000 private foundations in the United States and the increasing scrutiny of the IRS, this essential suppleme, Private Foundations: Tax Law and Compliance 2013 Cumulative Supplement to your collection on WonderClub |