The tax law of private foundations / Shane T. Hamilton, Bruce R. Hopkins.
2023
Items
Details
Author
Hopkins, Bruce R., author.
Title
The tax law of private foundations / Shane T. Hamilton, Bruce R. Hopkins.
Added Author
Hamilton, Shane T., author.
Added Corporate Author
Bloomberg Law, issuing body.
Bloomberg Industry Group, copyright holder.
Bloomberg Industry Group, copyright holder.
Edition
Sixth edition.
Imprint
Hoboken : Wiley, 2023.
Description
1 online resource
Formatted Contents Note
Introduction to private foundations
Starting, funding, and governing 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 activity
Tax compliance and administrative issues
Termination of foundation status
Charitable giving rules
Private foundations and public charities
Donor-advised funds
Corporate foundations.
Starting, funding, and governing 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 activity
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. This book will capture and summarize this law, and provide guidance as to compliance with it. With Private Foundations: Tax Law and Compliance, 6th Edition, Bruce R. Hopkins and Shane Hamilton bring clarity, real-world examples, and checklists to help accountants, lawyers, and executives of tax-exempt organizations deal with the burdensome process of complying with IRS regulations governing private foundations"-- Provided by publisher.
Note
Order of authors' names reversed on previous edition.
Includes index.
Includes index.
Source of Description
Description based on print version record and CIP data provided by publisher; viewed February 22, 2024.
Location
www
Available in Other Form
Print version: Hopkins, Bruce R. Tax law of private foundations Sixth edition. Hoboken : Wiley, 2023
Linked Resources
Username & password required to Bloomberg Law
Alternate Title
BNA Premier package.
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
ISBN
9781394214761 (epub)
1394214766
9781394214778 (adobe pdf)
1394214774
9781394214754 (cloth)
1394214766
9781394214778 (adobe pdf)
1394214774
9781394214754 (cloth)
Record Appears in
Monographs & Serials
Electronic Resources
Electronic Resources