Bruce R. Hopkins, Jody Blazek

The Tax Law of Private Foundations

2021 Cumulative Supplement

• Broschiertes Buch

Produktbeschreibung

The Tax Law of Private Foundations, 2021 Cumulative Supplement, 5th Edition

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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Wiley / Wiley & Sons
• Artikelnr. des Verlages: 1W119804330
• 5. Aufl.
• Seitenzahl: 224
• Erscheinungstermin: 9. November 2021
• Englisch
• Abmessung: 254mm x 178mm x 12mm
• Gewicht: 432g
• ISBN-13: 9781119804338
• ISBN-10: 1119804337
• Artikelnr.: 61394796

Autorenporträt

Bruce R. Hopkins concentrates on the representation of tax-exempt organizations, practicing with the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He is the Professor from Practice at the University of Kansas School of Law. He writes a monthly newsletter, the Bruce R. Hopkins' Nonprofit Counsel, now in its 34th year. Hopkins is the author of over 30 books in the field of nonprofit tax law.

Inhaltsangabe

Preface

Book Citations

1 Introduction to Private Foundations

1.1 Private Foundations: Unique Organizations

1.2 Definition of Private Foundation

1.4 Private Foundation Law Primer

1.5 Foundations in Overall Exempt Organizations Context

1.6 Definition of Charity

1.7 Operating for Charitable Purposes

1.9 Private Foundation Sanctions

1.10 Statistical Profile

1.11 Private Foundations and Law 50 Years Later

2 Starting, Funding, and Governing a Private Foundation

2.1 Choice of Organizational Form

2.3 Estate Planning Principles

2.4 Foundations and Planned Giving

2.5 Acquiring Recognition of Tax-Exempt Status

2.6 Special Requirements for Charitable Organizations

2.7 When to Report Back to the IRS

3 Types of Private Foundations

3.1 Private Operating Foundations

3.3 Conduit Foundations

3.8 Split-Interest Trusts

3.9 Foreign Private Foundations

4 Disqualified Persons

4.1 Substantial Contributors

4.2 Foundation Managers

4.3 Certain 20 Percent Owners

4.4 Family Members

4.5 Corporations or Partnerships

4.6 Trusts or Estates

5 Self-Dealing

5.1 Private Inurement Doctrine

5.2 Private Benefit Doctrine

5.3 Definition of Self-Dealing

5.3A Excess Compensation Tax

5.4 Sale, Exchange, Lease, or Furnishing of Property

5.5 Loans and Other Extensions of Credit

5.6 Payment of Compensation

5.8 Uses of Income or Assets by Disqualified Persons

5.11 Indirect Self-Dealing

5.12 Property Held by Fiduciaries

5.14 Additional Exceptions

5.15 Issues Once Self-Dealing Occurs

6 Mandatory Distributions

6.1 Distribution Requirements--in General

6.2 Assets Used to Calculate Minimum Investment Return

6.3 Determining Fair Market Value

6.5 Qualifying Distributions

7 Excess Business Holdings

7.1 General Rules

7.2 Permitted and Excess Holdings

7.3 Functionally Related Businesses

7.7 Excise Taxes on Excess Holdings

8 Jeopardizing Investments

8.2 Prudent Investments

8.3 Program-Related Investments

9 Taxable Expenditures

9.1 Legislative Activities

9.2 Political Campaign Activities

9.3 Grants to Individuals

9.4 Grants to Public Charities

9.5A Funding of Employee Hardship Programs

9.6 Grants to Foreign Organizations

9.8 Internet and Private Foundations

9.9 Spending for Noncharitable Purposes

9.10A Distributions to Group Exemption Organizations

9.11 Excise Tax for Taxable Expenditures

10 Tax on Investment Income

10.1 Rate of Tax

10.3 Formula for Taxable Income

10.5 Foreign Foundations

11 Unrelated Business Activity

11.1 General Rules

11.2 Exceptions

11.3 Rules Specifically Applicable to Private Foundations

11.4 Unrelated Debt-Financed Income Rules

11.5 Calculating and Reporting the Tax

12 Tax Compliance and Administrative Issues

13 Termination of Foundation Status

13.1 Voluntary Termination

13.3 Transfer of Assets to a Public Charity

13.4 Operation as a Public Charity

13.6 Termination Tax<