عنوان

Private foundations :

(Number (ISBN

047148119X

(Number (ISBN

9780471481195

Erroneous ISBN

0471444383

Erroneous ISBN

9780471444381

Number

b777649

Title Proper

Private foundations :

General Material Designation

[Book]

Other Title Information

tax law and compliance /

First Statement of Responsibility

Bruce R. Hopkins, Jody Blazek.

Edition Statement

2nd ed.

Place of Publication, Distribution, etc.

Hoboken, N.J. :

Name of Publisher, Distributor, etc.

J. Wiley & Sons,

Date of Publication, Distribution, etc.

©2003.

Specific Material Designation and Extent of Item

1 online resource (xx, 628 pages) :

Other Physical Details

forms

Series Title

Wiley Nonprofit Law, Finance and Management Series ;

Volume Designation

v.218.

Text of Note

Includes index.

Text of Note

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.

0

Text of Note

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.

Source for Acquisition/Subscription Address

OverDrive, Inc.

Title

Private foundations.

International Standard Book Number

0471444383

Charitable uses, trusts, and foundations-- Taxation-- United States.

Nonprofit organizations-- Taxation-- Law and legislation-- United States.

Charitable uses, trusts, and foundations-- Taxation.

LAW-- Taxation.

Nonprofit organizations-- Taxation-- Law and legislation.

United States.

7

LAW-- 086000

Number

Edition

Class number

Book number

Hopkins, Bruce R.

Blazek, Jody.

Date of Transaction

20201203110146.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y