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The tax law of private foundations : 2020 cumulative supplement / Bruce R. Hopkins.
- Format:
- Book
- Author/Creator:
- Hopkins, Bruce R., author.
- Blazek, Jody, Author.
- Language:
- English
- Subjects (All):
- Nonprofit organizations--Taxation--Law and legislation--United States.
- Nonprofit organizations.
- Charitable uses, trusts, and foundations--Taxation--Law and legislation--United States.
- Charitable uses, trusts, and foundations.
- Physical Description:
- 1 online resource (211 pages)
- Edition:
- Fifth edition.
- Place of Publication:
- Wiley 2020
- Summary:
- Stay up to date on the most recent regulatory, legislative, and case law developments in the area of private foundations The Tax Law of Private Foundations: 2020 Cumulative Supplement, 5th Edition delivers regulatory, legislative, and common law updates from 2020 to executives and supporting professionals seeking to navigate the complex web of federal tax law governing the administration and use of private foundations. In the Supplement, readers will find guidance on the most recent iterations of relevant laws, commentary on the most recent cases, and practice advice respecting the most recent regulations in the field of private foundations. This edition of the Supplement is especially crucial given recent amendments and changes to critical legislation.
- Contents:
- Book Citations CHAPTER ONE: Introduction to Private Foundations CHAPTER TWO: Starting, Funding, and Governing 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 Activity 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 CHAPTER SEVENTEEN: Corporate Foundations Table of Cases Table of IRS Revenue Rulings and Revenue Procedures Table of IRS Private Determinations Cited in Text Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda About the Online Resources Cumulative Index End User License Agreement
- Notes:
- Description based on print version record.
- ISBN:
- 9781119759065
- 1119759064
- 9781119759034
- 111975903X
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