Private Foundations: Tax Law and CompliancePrivate Foundations Tax Law and Compliance 2010 Supplement Third Edition Bruce R. Hopkins Jody Blazek |
Contents
Mandatory Distributions | 9 |
Excess Business Holdings | 17 |
Taxable Expenditures | 23 |
Unrelated Business Income | 33 |
Private Foundations and Public Charities | 39 |
Corporate Foundations New | 45 |
Nonprofit Governance and Private Foundations New | 59 |
Cumulative Table of Cases | 135 |
Cumulative Table of IRS Private Determinations Cited in Text | 143 |
Cumulative Table of IRS Private Determinations Discussed | 149 |
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Common terms and phrases
accounting activities annual information return applicable assets best practices board members board of directors Change reference charitable organizations Charity Navigator charity's code of ethics Commissioner compensation complete paragraph compliance conflict of interest conflict-of-interest policy corporate foundation CUMULATIVE TABLE Delete text disclosure disqualified person document retention duty ECFA employees ensure entity evaluate exempt organizations federal tax law filing financial statements Form foundation's fundraising funds GOVERNANCE AND PRIVATE governing board grantmaking individual intermediate sanctions investment income IRS PRIVATE LETTER IRS ruled jeopardizing investment nonprofit board NONPROFIT GOVERNANCE PRINCIPLES nonprofit organizations Nonprofit Sector organiza oversight Panel percent Philanthropy Roundtable Ponzi scheme Priv private foundation private inurement PRIVATE LETTER RULINGS programs public charities reference to note related for-profit company responsibilities self-dealing staff supported organization TABLE OF IRS Tax-Exempt Organizations Taxable Expenditures term limits tion transactions trust unrelated business whistleblower