Private foundations : tax law and compliance / Bruce R. Hopkins, Jody Blazek.
2014
KF6449 .H63 2014 (Mapit)
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Details
Author
Hopkins, Bruce R., author.
Title
Private foundations : tax law and compliance / Bruce R. Hopkins, Jody Blazek.
Added Author
Blazek, Jody, author.
Edition
Fourth edition.
Imprint
Hoboken, New Jersey : Wiley, [2014]
Description
xix, 867 pages ; 26 cm.
Series
Wiley nonprofit authority series.
Formatted Contents Note
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.
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.
Summary
"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 inception as a considerable portion of the Tax Reform Act of 1969. This book came about in reflection of this expanding and expansive aspect of the law pertaining to these unique forms of tax-exempt organizations. We have attempted to both capture and summarize this law, and to provide guidance as to compliance with it"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Supplement Note
Kept up-to-date by supplements.
Location
STA
Available in Other Form
Online version: Hopkins, Bruce R., author. Private foundations Fourth Edition. Hoboken, New Jersey : Wiley, 2014
Call Number
KF6449 .H63 2014
Language
English
Holding Record
Supplement: Library's copy updated through 2017.
ISBN
9781118532478 hardback
1118532473 hardback
1118532473 hardback
Record Appears in
Monographs & Serials