Private Foundations (eBook)

Tax Law and Compliance

Jody Blazek, Bruce R. Hopkins (Autoren)

eBook Download: PDF

2008 | 3. Auflage
712 Seiten
Wiley (Verlag)
978-0-470-39962-0 (ISBN)

Infos

With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

Inhalt

Preface.

Chapter One. Introduction to Private Foundations.

Chapter Two. Starting and Funding a Private Foundation.

Chapter Three. Types of Private Foundations.

Chapter Four. Disqualified Persons

Chapter Five. Self-Dealing.

Chapter Six. Mandatory Distributions.

Chapter Seven. Excess Business Holdings.

Chapter Eight. Jeopardizing Investments.

Chapter Nine. Taxable Expenditures.

Chapter Ten. Tax on Investment Income.

Chapter Eleven. Unrelated Business Income.

Chapter Twelve. Tax Compliance and Administrative Issues.

Chapter Thirteen. Termination of Foundation Status.

Chapter Fourteen. Charitable Giving Rules.

Chapter Fifteen. Private Foundations and Public Charities.

Chapter Sixteen. Donor-Advised Funds

Index.

Rezensionen

"....is a handy how-to reference for stewards of thesecharitable arms, bound as they are by the IRS Code and regulations.The book is organized with an eye to procedural questions, fromorganizing and applying for tax-exempt status to managing mandatorydistribution, to reporting annually to the IRS, to winding up afoundation's affairs." (Journal of Accountancy, April 1st,2009)

"It is written in a clean and direct style, and builds logicallyfrom fundamental concepts and explanations to more complexorganizational and legal issues. The authors have produced a mostimpressive offering in this third edition. Its appearance is bothtimely and welcome. Highly recommended." (Estate Planning,February 2009)

Produkt-Details

• Erscheint lt. Verlag: 16.9.2008
• Reihe/Serie: Wiley Nonprofit Law, Finance, and Management Series
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Arbeits- / Sozialrecht ► Sozialrecht
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
• Schlagworte: Business & Management • Gemeinnützige Organisationen / Recht • Gemeinnützige Organisationen / Recht • Non-Profit Organizations / Law • Wirtschaft u. Management
• ISBN-10: 0-470-39962-7 / 0470399627
• ISBN-13: 978-0-470-39962-0 / 9780470399620