Private foundations : tax law and compliance

Private foundations tax law and compliance

"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 ince...

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Bibliographic Details
Other Authors: Hopkins, Bruce R., author (author), Blazek, Jody, author
Format: eBook
Language:Inglés
Published: Hoboken, New Jersey : Wiley 2014.
Edition:4th ed
Series:Wiley nonprofit authority.
Subjects:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009629533206719
Table of 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
  • Corporate foundations.

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