Private foundations : tax law and compliance / Bruce R. Hopkins, Jody Blazek
Imprint
Hoboken, N.J. : John Wiley & Sons, c2008
Edition
3rd ed
Descript
xxvii, 738 p. : forms ; 26 cm
CONTENT
Introduction to private foundation -- Starting and funding a private foundation -- Types of private foundations -- Disqualified persons -- Self-dealing -- Mandatory distributions -- Excess business holdings -- Jeopardizing investments -- Taxble expenditures -- Tax on investment income -- Unrelated business income -- Tax compliance and administrative issues -- Termination of foundation states -- Charitable giving rules -- Private foundations and public charities -- Donor-advised funds
SUBJECT
Nonprofit organizations -- Taxation -- Law and legislation -- United States