|
" Private foundations : "
Bruce R. Hopkins, Jody Blazek.
| Document Type
|
:
|
BL
|
| Record Number
|
:
|
1023279
|
| Doc. No
|
:
|
b777649
|
| Main Entry
|
:
|
Hopkins, Bruce R.
|
| Title & Author
|
:
|
Private foundations : : tax law and compliance /\ Bruce R. Hopkins, Jody Blazek.
|
| Edition Statement
|
:
|
2nd ed.
|
| Publication Statement
|
:
|
Hoboken, N.J. :: J. Wiley & Sons,, ©2003.
|
| Series Statement
|
:
|
Wiley Nonprofit Law, Finance and Management Series ;; v.218.
|
| Page. NO
|
:
|
1 online resource (xx, 628 pages) :: forms
|
| ISBN
|
:
|
047148119X
|
|
|
:
|
: 9780471481195
|
|
|
:
|
0471444383
|
|
|
:
|
9780471444381
|
| Notes
|
:
|
Includes index.
|
| 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.
|
| Abstract
|
:
|
With more than 50,000 private foundations in the U.S. and the increasing scrutiny of the IRS, this much needed, annually updated manual provides a wide range of tax rules and regulations for these foundations. Co-authored by a lawyer and tax accountant, the revised and expanded Second Edition includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.
|
| Subject
|
:
|
Charitable uses, trusts, and foundations-- Taxation-- United States.
|
| Subject
|
:
|
Nonprofit organizations-- Taxation-- Law and legislation-- United States.
|
| Subject
|
:
|
Charitable uses, trusts, and foundations-- Taxation.
|
| Subject
|
:
|
LAW-- Taxation.
|
| Subject
|
:
|
Nonprofit organizations-- Taxation-- Law and legislation.
|
| Subject
|
:
|
United States.
|
| Dewey Classification
|
:
|
343.7306/68
|
| LC Classification
|
:
|
KF6449.H63 2003eb
|
| Added Entry
|
:
|
Blazek, Jody.
|
| |