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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| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Online |
| Language: | English |
| Published: |
Hoboken, New Jersey :
Wiley,
2014
|
| Edition: | Fourth edition |
| Series: | Wiley nonprofit authority series
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| Subjects: | |
| Online Access: | 2017 Supplement |
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|---|---|---|---|
| 001 | ocn863695660 | ||
| 003 | OCoLC | ||
| 005 | 20180731094732.0 | ||
| 006 | m o d | ||
| 008 | 131120s2014 nju ob 001 0 eng | ||
| 020 | |a 9781118809822 | ||
| 020 | |a 1118809823 | ||
| 020 | |a 9781118532492 | ||
| 020 | |a 111853249X | ||
| 020 | |a 9781118532508 | ||
| 020 | |a 1118532503 | ||
| 020 | |a 1119308518 | ||
| 020 | |a 9781119308515 | ||
| 040 | |a YDX |b eng |e rda |e pn |c YDX |d YDX |d UKMGB |d N$T |d YDXCP |d OCLCF |d CDX |d EBLCP |d UMI |d E7B |d IDEBK |d DEBSZ |d TEFOD |d OCLCQ |d VRC |d OCLCQ |d N$T |d OCLCQ | ||
| 042 | |a pcc | ||
| 043 | |a n-us--- | ||
| 049 | |a BNAM | ||
| 100 | 1 | |a Hopkins, Bruce R., | |
| 245 | 1 | 0 | |a Private foundations : |b tax law and compliance / |c Bruce R. Hopkins, Jody Blazek |
| 250 | |a Fourth edition | ||
| 260 | |a Hoboken, New Jersey : |b Wiley, |c 2014 | ||
| 300 | |a 1 online resource | ||
| 490 | 1 | |a Wiley nonprofit authority | |
| 504 | |a Includes bibliographical references and index | ||
| 505 | 0 | |a 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 | |
| 520 | |a "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 inception as a considerable portion of the Tax Reform Act of 1969. This book came about in reflection of this expanding and expansive aspect of the law pertaining to these unique forms of tax-exempt organizations. We have attempted to both capture and summarize this law, and to provide guidance as to compliance with it"-- |c Provided by publisher | ||
| 525 | |a Kept up to date with supplements | ||
| 588 | 0 | |a Print version record and CIP data provided by publisher | |
| 650 | 0 | |a Nonprofit organizations |x Taxation |x Law and legislation |z United States | |
| 650 | 0 | |a Charitable uses, trusts, and foundations |x Taxation |z United States | |
| 700 | 1 | |a Blazek, Jody, | |
| 776 | 0 | 8 | |i Print version: |a Hopkins, Bruce R. |t Private foundations. |b Fourth Edition. |d Hoboken, New Jersey : Wiley, 2014 |z 9781118532478 |w (DLC) 2013046694 |
| 830 | 0 | |a Wiley nonprofit authority series | |
| 856 | 4 | 0 | |3 2017 Supplement |u https://www.bloomberglaw.com/browser/105.525450 |
| 907 | |a .b2385788 | ||
| 998 | |a inter | ||
| 999 | |c 112344 | ||
| 852 | |a Law Library |b online | ||