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Private Foundations: Tax Law and Compliance, Fourth Edition 2016 Cumulative Supplement 4th Revised edition [Pehme köide]

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  • Formaat: Paperback / softback, 240 pages, kõrgus x laius x paksus: 254x178x18 mm
  • Ilmumisaeg: 31-Oct-2016
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 111930850X
  • ISBN-13: 9781119308508
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Private Foundations: Tax Law and Compliance, Fourth Edition 2016 Cumulative Supplement 4th Revised editionSuurem pilt
  • Formaat: Paperback / softback, 240 pages, kõrgus x laius x paksus: 254x178x18 mm
  • Ilmumisaeg: 31-Oct-2016
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 111930850X
  • ISBN-13: 9781119308508
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Püsilink: https://www.kriso.ee/db/9781119308508.html
Märksõnad:
The must-have tax law reference for private foundations, updated for 2016 Private Foundations provides an authoritative reference and extensive analysis of tax law and compliance in the private foundations arena, with a wealth of practical tools to streamline applications, filing, and reporting. This 2016 Cumulative Supplement captures the latest regulatory developments for easy reference, with coverage of tax-exempt status, mandatory distribution, annual reporting to the IRS, winding up a foundation's affairs, and much more. Comprehensive line-by-line instructions are included for a variety of exemption applications and tax forms, and easy-to-use checklists highlight areas of critical concern to help you avoid oversights. Sample documents are provided to guide the composition of organizational bylaws and letters of application, and completed IRS forms provide practical reference for side-by-side comparison. With comprehensive, up-to-date coverage of the private foundations space alongside helpful tools and visual reference, this book is a resource every foundation needs. Written by two of the nation's leading authorities on private foundations, this supplement provides essential guidance you can trust. Clear, concise instructions focused on real-world use makes this reference a critical companion for those tasked with the responsibility of maintaining a foundation's tax-exempt status. * Learn the latest guidelines for compliance, reporting, and eligibility * Access the latest regulatory changes quickly and easily * Organize reporting and applications with checklists and sample forms * Find valuable tools and reference for all aspects of private foundation compliance Increasing IRS scrutiny makes compliance a more critical issue than ever before. An organization's tax-exempt status is generally vital to its continued operation, and a single oversight can put the future in jeopardy. Private Foundations provides detailed instructions, examples, and much-needed answers on all aspects of private foundation tax law and compliance.
Preface ix
Book Citations xi
*Chapter One Introduction to Private Foundations
1(2)
*§ 1.6 Foundations in Overall Exempt Organizations Context
1(2)
Chapter Two Starting and Funding a Private Foundation
3(10)
§ 2.5 Acquiring Recognition of Tax-Exempt Status
3(8)
§ 2.7 When to Report Back to the IRS
11(2)
Chapter Three Types of Private Foundations
13(2)
§3.1 Private Operating Foundations
13(2)
Chapter Four Disqualified Persons
15(2)
§ 4.4 Family Members
15(2)
Chapter Five Self-Dealing
17(4)
§ 5.3 Definition of Self-Dealing
17(1)
§ 5.4 Sale, Exchange, Lease, or Furnishing of Property
17(2)
§ 5.6 Payment of Compensation
19(1)
§ 5.8 Uses of Income or Assets by Disqualified Persons
19(1)
§5.11 Indirect Self-Dealing
20(1)
§5.12 Property Held by Fiduciary
20(1)
Chapter Six Mandatory Distributions
21(4)
§ 6.2 Assets Used to Calculate Minimum Investment Return
21(1)
§ 6.5 Qualifying Distributions
21(2)
§ 6.7 Satisfying the Distribution Test
23(2)
Chapter Seven Excess Business Holdings
25(4)
§ 7.1 General Rules
25(1)
§ 7.2 Permitted and Excess Holdings
26(1)
*§ 7.3 Functionally Related Businesses
26(1)
§ 7.6 Excise Taxes on Excess Holdings
27(2)
Chapter Eight Jeopardizing Investments
29(2)
§ 8.1 General Rules
29(1)
*§ 8.2 Prudent Investments
29(1)
§ 8.3 Program-Related Investments
30(1)
Chapter Nine Taxable Expenditures
31(4)
*§ 9.1 Legislative Activities
31(1)
§ 9.2 Political Campaign Activities
32(1)
§ 9.3 Grants to Individuals
32(1)
§ 9.4 Grants to Public Charities
32(1)
*§ 9.5 Grants to Foreign Organizations
33(1)
§ 9.10 Excise Tax for Taxable Expenditures
34(1)
Chapter Ten Tax on Investment Income
35(2)
§ 10.3 Formula for Taxable Income
35(2)
Chapter Eleven Unrelated Business Income
37(2)
§ 11.1 General Rules
37(1)
*§ 11.3 Rules Specifically Applicable to Private Foundations
37(1)
§ 11.5 Calculating and Reporting the Tax
37(2)
Chapter Twelve Tax Compliance and Administrative Issues
39(10)
§ 12.1 Successful Preparation of Form 990-PF
39(4)
*§ 12.2 Reports Unique to Private Foundations
43(1)
§ 12.3 Compliance Issues
43(6)
Chapter Thirteen Termination of Foundation Status
49(4)
§ 13.4 Operation as a Public Charity
49(3)
§ 13.5 Mergers, Split-Ups, and Transfers Between Foundations
52(1)
Chapter Fifteen Private Foundations and Public Charities
53(14)
§ 15.5 Service Provider Organizations
53(1)
§ 15.7 Supporting Organizations
54(13)
Chapter Seventeen Corporate Foundations
67(2)
§ 17.3 Private Inurement Doctrine
67(1)
§ 17.5 Self-Dealing Rules
67(2)
Chapter Eighteen Nonprofit Governance and Private Foundations (New)
69(80)
§ 18.1 State Law Overview
70(4)
§ 18.2 Board of Directors Basics
74(3)
§ 18.3 Principles of Fiduciary Responsibility
77(1)
§ 18.4 Duties of Directors
78(1)
§ 18.5 Board Composition and Federal Tax Law
79(2)
§ 18.6 Sources of Nonprofit Governance Principles
81(28)
§ 18.7 Relevant Nonprofit Governance Issues
109(22)
§ 18.8 Nonprofit Governance Policies
131(2)
§ 18.9 Role of IRS in Nonprofit Governance
133(9)
§ 18.10 Governance Principles and Private Foundations
142(7)
Cumulative Table of Cases 149(4)
Cumulative Table of IRS Revenue Rulings and Revenue Procedures 153(4)
Cumulative Table of IRS Private Determinations Cited in Text 157(8)
Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel 165(4)
Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 169(16)
*Table of Private Foundation Law Tax Reform Proposals 185(10)
About the Authors 195(2)
About the Online Resources 197(2)
Cumulative Index 199