The handbook on private foundations
Published for the Council on Foundations by Seven Locks Press, 1981 - Business & Economics - 436 pages
This completely revised edition of the classic 1981 Handbook, sponsored by the Council on Foundations, provides a thorough look at the issues facing the staff and boards of private foundations in the U.S. Author David E Freeman offers sound advice on how to establish, staff, and govern foundations, and provides insights into legal and tax guidelines. The Handbook is an excellent "how-to" guide for those who work in private foundations or serve on their boards.
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20 percent act of self-dealing annual apply assets business enterprise Chapter charitable organizations combined voting level community foundation contributions corporation correction period Council on Foundations dation December 31 deduction defined in section described in section determined directors donor Example excess business holdings excise tax exempt organization exempt purposes expenditure responsibility fair market value filed foun foundation manager foundation's funds grant grantmakers grantor graph imposed by section individual interest Internal Revenue Code Internal Revenue Service legislation meaning of section ment Northwest Area Foundation operating foundation organiza organization described paragraph payment permitted holdings Philanthropy prior private foundation purposes of section pursuant qualifying distributions reasonable received regulations reports request staff subdivision subpara subparagraph substituted combined voting tax imposed Tax Reform Act taxable expenditure taxable period term tion transaction treated as held undistributed income voting stock