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Informationen zum Autor Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is the author or coauthor of more than twenty books, including The Law of Tax-Exempt Organizations , Ninth Edition; Planning Guide for the Law of Tax-Exempt Organizations ; Nonprofit Law Made Easy ; Charitable Giving Law Made Easy ; The Law of Fundraising , Fourth Edition; Private Foundations: Tax Law and Compliance , Third Edition; The Tax Law of Charitable Giving , Third Edition; The Law of Intermediate Sanctions ; and IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures ; as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel , all published by Wiley. Klappentext The ins and outs of private foundation law--made easy! Written by renowned author Bruce R. Hopkins, Private Foundation Law Made Easy is a must-read guide for accountants, consultants, investors--anyone needing to know the essentials of the laws involving private foundations. This authoritative guide presents in-depth discussions on the differences between a private foundation and a public charity, as well as the special foundation rules concerning tax law rules, mandatory payouts, prohibited expenditures, self-dealing, and excess business holdings. It also covers crucial prudent investment standards, unrelated business rules, and charitable giving rules. Designed to get you quickly up to speed, you will discover: How to invest your foundation's endowment Invaluable information on assets involved in the calculation of the mandatory payout requirement Advice on how to file annual returns with the IRS The alternatives to private foundations How to creatively use supporting organizations Packed with practical tips and invaluable advice, Private Foundation Law Made Easy sheds light on complex legal issues concerning private foundations with plain-language explanations of laws and regulations for non-legal professionals. Zusammenfassung * An essential guide to understanding the basics of private foundation law written by the most respected name in the field Bruce R. Hopkins. * Includes "practical tips" and "red flags" that provide practical advice! as well as incorporates many tables and exhibits to summarize/clarify content. Inhaltsverzeichnis Preface xiii About the Author xv Chapter 1 Private Foundations and Public Charities 1 Chapter 2 Disqualified Persons 30 Chapter 3 Tax Law Rules In General 45 Chapter 4 Mandatory Payout Rules 68 Chapter 5 Prohibited Expenditures Rules 96 Chapter 6 Self-Dealing Rules 124 Chapter 7 Investment Rules 152 Chapter 8 Business Holdings Rules 178 Chapter 9 Charitable Giving 202 Chapter 10 Reporting and Disclosure Requirements 221 Chapter 11 Alternatives to Private Foundations 243 Chapter 12 Governance Principles and Trustee Liability 268 Index 296 ...
