Private Foundations : Tax Law and Compliance, 2015 Cumulative Supplement - new book

EAN (ISBN-13): 9781119047780
Publishing year: 2015
Publisher: Wiley

Book in our database since 2016-12-30T06:18:44-05:00 (New York)
Detail page last modified on 2023-04-10T04:36:58-04:00 (New York)
ISBN/EAN: 9781119047780

ISBN - alternate spelling:
978-1-119-04778-0
Alternate spelling and related search-keywords:
Book author: blazek, hopkins, gilmore
Book title: compliance, jjp supplement, law

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Information from Publisher

Author: Bruce R. Hopkins; Jody Blazek
Title: Wiley Nonprofit Law, Finance, and Management Series; Private Foundations - Tax Law and Compliance, 2015 Cumulative Supplement
Publisher: Wiley; John Wiley & Sons
176 Pages
Publishing year: 2015-11-13
Language: English
122,99 € (DE)
Not available (reason unspecified)

EA; E107; E-Book; Nonbooks, PBS / Wirtschaft/Betriebswirtschaft; Gemeinnützige Organisationen (non-profit); Business & Management; Gemeinnützige Einrichtung /Recht; Gemeinnützige Organisationen / Recht; Non-Profit Organizations / Law; Wirtschaft u. Management; Gemeinnützige Organisationen / Recht; BC

Preface vii Book Citations ix Chapter Two: Starting and Funding a Private Foundation 1 §2.5 Acquiring Recognition of Tax-Exempt Status 1 §2.7 When to Report Back to the IRS 7 Chapter Three: Types of Private Foundations 9 §3.1 Private Operating Foundations 9 Chapter Four: Disqualified Persons 11 §4.4 Family Members 11 Chapter Five: Self-Dealing 13 §5.3 Definition of Self-Dealing 13 §5.4 Sale, Exchange, Lease, or Furnishing of Property 13 §5.6 Payment of Compensation 15 §5.8 Uses of Income or Assets by Disqualified Persons 15 §5.11 Indirect Self-Dealing 16 §5.12 Property Held by Fiduciary 16 Chapter Six: Mandatory Distributions 17 §6.2 Assets Used to Calculate Minimum Investment Return 17 §6.5 Qualifying Distributions 17 §6.7 Satisfying the Distribution Test 18 Chapter Seven: Excess Business Holdings 19 §7.1 General Rules 19 §7.2 Permitted and Excess Holdings 20 §7.6 Excise Taxes on Excess Holdings 20 Chapter Eight: Jeopardizing Investments 21 §8.1 General Rules 21 §8.3 Program-Related Investments 21 Chapter Nine: Taxable Expenditures 23 §9.2 Political Campaign Activities 23 §9.3 Grants to Individuals 23 §9.4 Grants to Public Charities 23 §9.10 Excise Tax for Taxable Expenditures 24 Chapter Ten: Tax on Investment Income 25 §10.3 Formula for Taxable Income 25 Chapter Eleven: Unrelated Business Income 27 §11.1 General Rules 27 §11.5 Calculating and Reporting the Tax 27 Chapter Twelve: Tax Compliance and Administrative Issues 29 §12.1 Successful Preparation of Form 990-PF 29 §12.3 Compliance Issues 30 Chapter Thirteen: Termination of Foundation Status 33 §13.4 Operation as a Public Charity 33 §13.5 Mergers, Split-Ups, and Transfers Between Foundations 35 Chapter Fifteen: Private Foundations and Public Charities 37 §15.5 Service Provider Organizations 37 §15.7 Supporting Organizations 38 Chapter Seventeen: Corporate Foundations 47 §17.3 Private Inurement Doctrine 47 §17.5 Self-Dealing Rules 47 Chapter Eighteen: Nonprofit Governance and Private Foundations (New) 49 §18.1 State Law Overview 50 §18.2 Board of Directors Basics 54 §18.3 Principles of Fiduciary Responsibility 57 §18.4 Duties of Directors 58 §18.5 Board Composition and Federal Tax Law 59 §18.6 Sources of Nonprofit Governance Principles 61 §18.7 Relevant Nonprofit Governance Issues 89 §18.8 Nonprofit Governance Policies 111 §18.9 Role of IRS in Nonprofit Governance 113 §18.10 Governance Principles and Private Foundations 120 Table of Private Foundation Law Tax Reform Proposals 127 About the Authors 137 About the Online Resources 139 Index 141