che-chandler.de
|
| Der Artikel wird am Ende des Bestellprozesses zum Download zur Verfügung gestellt. |
The Tax Law of Private Foundations
2019 Cumulative Supplement, + website
E-Book
Sofort lieferbar | Lieferzeit: Sofort lieferbar I
ISBN-13:
9781119614470
Veröffentl:
2019
Einband:
E-Book
Seiten:
160
Autor:
Bruce R. Hopkins
eBook Typ:
PDF
eBook Format:
Reflowable E-Book
Kopierschutz:
Adobe DRM [Hard-DRM]
Sprache:
Englisch
Beschreibung:
Make sense of the new regulatory requirements with expert clarification and practical tools for compliance - updated through 2019 Private Foundations: Tax Law and Compliance, 5th Edition provides clarification, expert insight, and helpful instruction for executives and supporting professionals navigating extensive federal tax law requirements. This 2019 Cumulative Supplement captures the latest regulatory developments for easy reference. Despite their relatively low numbers, private foundations are subject to complex, burdensome regulations that continue to expand. This book summarizes and clarifies the statutory regulations governing private foundations, offers expert insight into the underlying logic, and provides a host of practical tools that ease the filing process and help ensure compliance with the latest laws.
Make sense of the new regulatory requirements with expert clarification and practical tools for compliance - updated through 2019 Private Foundations: Tax Law and Compliance, 5th Edition provides clarification, expert insight, and helpful instruction for executives and supporting professionals navigating extensive federal tax law requirements. This 2019 Cumulative Supplement captures the latest regulatory developments for easy reference. Despite their relatively low numbers, private foundations are subject to complex, burdensome regulations that continue to expand. This book summarizes and clarifies the statutory regulations governing private foundations, offers expert insight into the underlying logic, and provides a host of practical tools that ease the filing process and help ensure compliance with the latest laws.
Preface ixBook Citations xi1 Introduction to Private Foundations 1
1.1 Private Foundations: Unique Organizations 1
1.2 Definition of Private Foundation 1
1.9 Private Foundation Sanctions 1
1.10 Statistical Profile 22 Starting, Funding, and Governing a Private Foundation 3
2.1 Choice of Organizational Form 3
2.5 Acquiring Recognition of Tax-Exempt Status 3
2.6 Special Requirements for Charitable Organizations 4
2.7 When to Report Back to the IRS 43 Types of Private Foundations 7
3.1 Private Operating Foundations 7
3.3 Conduit Foundations 84 Disqualified Persons 95 Self-Dealing 11
5.1 Private Inurement Doctrine 11
5.2 Private Benefit Doctrine 12
5.3 A Excess Compensation Tax 14
5.4 Sale, Exchange, Lease, or Furnishing of Property 15
5.5 Loans and Other Extensions of Credit 16
5.6 Payment of Compensation 17
5.8 Uses of Income or Assets by Disqualified Persons 17
5.11 Indirect Self-Dealing 19
5.12 Property Held by Fiduciaries 27
5.15 Issues Once Self-Dealing Occurs 326 Mandatory Distributions 33
6.1 Distribution Requirements - in General 33
6.2 Assets Used to Calculate Minimum Investment Return 33
6.5 Qualifying Distributions 347 Excess Business Holdings 35
7.1 General Rules 35
7.2 Permitted and Excess Holdings 37
7.3 Functionally Related Businesses 378 Jeopardizing Investments 39
8.3 Program-Related Investments 399 Taxable Expenditures 41
9.1 Legislative Activities 41
9.2 Political Campaign Activities 41
9.3 Grants to Individuals 42
9.9 Spending for Noncharitable Purposes 4210 Tax on Investment Income 45
10.3 Formula for Taxable Income 45
10.5 Foreign Foundations 4511 Unrelated Business Activity 47
11.2 Exceptions 47
11.3 Rules Specifically Applicable to Private Foundations 48
11.4 Unrelated Debt-Financed Income Rules 48
11.5 Calculating and Reporting the Tax 4913 Termination of Foundation Status 57
13.1 Voluntary Termination 57
13.3 Transfer of Assets to a Public Charity 57
13.4 Operation as a Public Charity 57
13.6 Termination Tax 5714 Charitable Giving Rules 59
14.1 Concept of Gift 59
14.4 Deductibility of Gifts to Foundations 60
14.5 Qualified Appreciated Stock Rule 60
14.9 Administrative Considerations 6115 Private Foundations and Public Charities 67
15.2 Evolution of Law of Private Foundations 67
15.5 Service Provider Organizations 67
15.7 Supporting Organizations 68
15.8 Change of Public Charity Category 69
15.9 Noncharitable Supported Organizations 7016 Donor-Advised Funds 71
16.1 Basic Definitions 71
16.3 Types of Donor Funds 71
16.9 Statutory Criteria 71
16.12 Tax Regulations 72
16.13 DAF Statistical Portrait 72
16.14 Criticisms and Commentary 74Table of Cases 81Table of IRS Revenue Rulings and Revenue Procedures 87Table of IRS Private Determinations Cited in Text 91Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 99About the Author 115About the Online Resources 117Cumulative Index 119
1.1 Private Foundations: Unique Organizations 1
1.2 Definition of Private Foundation 1
1.9 Private Foundation Sanctions 1
1.10 Statistical Profile 22 Starting, Funding, and Governing a Private Foundation 3
2.1 Choice of Organizational Form 3
2.5 Acquiring Recognition of Tax-Exempt Status 3
2.6 Special Requirements for Charitable Organizations 4
2.7 When to Report Back to the IRS 43 Types of Private Foundations 7
3.1 Private Operating Foundations 7
3.3 Conduit Foundations 84 Disqualified Persons 95 Self-Dealing 11
5.1 Private Inurement Doctrine 11
5.2 Private Benefit Doctrine 12
5.3 A Excess Compensation Tax 14
5.4 Sale, Exchange, Lease, or Furnishing of Property 15
5.5 Loans and Other Extensions of Credit 16
5.6 Payment of Compensation 17
5.8 Uses of Income or Assets by Disqualified Persons 17
5.11 Indirect Self-Dealing 19
5.12 Property Held by Fiduciaries 27
5.15 Issues Once Self-Dealing Occurs 326 Mandatory Distributions 33
6.1 Distribution Requirements - in General 33
6.2 Assets Used to Calculate Minimum Investment Return 33
6.5 Qualifying Distributions 347 Excess Business Holdings 35
7.1 General Rules 35
7.2 Permitted and Excess Holdings 37
7.3 Functionally Related Businesses 378 Jeopardizing Investments 39
8.3 Program-Related Investments 399 Taxable Expenditures 41
9.1 Legislative Activities 41
9.2 Political Campaign Activities 41
9.3 Grants to Individuals 42
9.9 Spending for Noncharitable Purposes 4210 Tax on Investment Income 45
10.3 Formula for Taxable Income 45
10.5 Foreign Foundations 4511 Unrelated Business Activity 47
11.2 Exceptions 47
11.3 Rules Specifically Applicable to Private Foundations 48
11.4 Unrelated Debt-Financed Income Rules 48
11.5 Calculating and Reporting the Tax 4913 Termination of Foundation Status 57
13.1 Voluntary Termination 57
13.3 Transfer of Assets to a Public Charity 57
13.4 Operation as a Public Charity 57
13.6 Termination Tax 5714 Charitable Giving Rules 59
14.1 Concept of Gift 59
14.4 Deductibility of Gifts to Foundations 60
14.5 Qualified Appreciated Stock Rule 60
14.9 Administrative Considerations 6115 Private Foundations and Public Charities 67
15.2 Evolution of Law of Private Foundations 67
15.5 Service Provider Organizations 67
15.7 Supporting Organizations 68
15.8 Change of Public Charity Category 69
15.9 Noncharitable Supported Organizations 7016 Donor-Advised Funds 71
16.1 Basic Definitions 71
16.3 Types of Donor Funds 71
16.9 Statutory Criteria 71
16.12 Tax Regulations 72
16.13 DAF Statistical Portrait 72
16.14 Criticisms and Commentary 74Table of Cases 81Table of IRS Revenue Rulings and Revenue Procedures 87Table of IRS Private Determinations Cited in Text 91Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 99About the Author 115About the Online Resources 117Cumulative Index 119