Skip to content
Home Page Icon
Home Page
The Tax Law of Private Foundations, 5th Edition
Release Date: 2020/11/01
ISBN: 9781119759058
Topic:
0%
30
Chapters
0-1
Hours read
0k
Total Words
Start Reading Now
Add to Wishlist
View table of contents
The Tax Law of Private Foundations: 2020 Cumulative Supplement, 5th Edition
Table of Contents
Cover
Preface
Book Citations
CHAPTER ONE: Introduction to Private Foundations
§ 1.1 PRIVATE FOUNDATIONS: UNIQUE ORGANIZATIONS
§ 1.2 DEFINITION OF PRIVATE FOUNDATION
§ 1.7 OPERATING FOR CHARITABLE PURPOSES
§ 1.9 PRIVATE FOUNDATION SANCTIONS
PRIVATE FOUNDATION LAW SANCTIONS
§ 1.10 STATISTICAL PROFILE
NOTES
CHAPTER TWO: Starting, Funding, and Governing a Private Foundation
§ 2.1 CHOICE OF ORGANIZATIONAL FORM
§ 2.5 ACQUIRING RECOGNITION OF TAX-EXEMPT STATUS
§ 2.6 SPECIAL REQUIREMENTS FOR CHARITABLE ORGANIZATIONS
§ 2.7 WHEN TO REPORT BACK TO THE IRS
NOTES
CHAPTER THREE: Types of Private Foundations
§ 3.1 PRIVATE OPERATING FOUNDATIONS
§ 3.3 CONDUIT FOUNDATIONS
§ 3.9 FOREIGN PRIVATE FOUNDATIONS
NOTES
CHAPTER FOUR: Disqualified Persons
§ 4.1 SUBSTANTIAL CONTRIBUTORS
§ 4.2 FOUNDATION MANAGERS
§ 4.3 CERTAIN 20 PERCENT OWNERS
§ 4.4 FAMILY MEMBERS
CHAPTER FIVE: Self-Dealing
§ 5.1 PRIVATE INUREMENT DOCTRINE
§ 5.2 PRIVATE BENEFIT DOCTRINE
§ 5.3 DEFINITION OF SELF-DEALING
§ 5.3A EXCESS COMPENSATION TAX
§ 5.4 SALE, EXCHANGE, LEASE, OR FURNISHING OF PROPERTY
§ 5.5 LOANS AND OTHER EXTENSIONS OF CREDIT
§ 5.6 PAYMENT OF COMPENSATION
§ 5.8 USES OF INCOME OR ASSETS BY DISQUALIFIED PERSONS
§ 5.11 INDIRECT SELF-DEALING
§ 5.12 PROPERTY HELD BY FIDUCIARIES
§ 5.14 ADDITIONAL EXCEPTIONS
§ 5.15 ISSUES ONCE SELF-DEALING OCCURS
NOTES
CHAPTER SIX: Mandatory Distributions
§ 6.1 DISTRIBUTION REQUIREMENTS—IN GENERAL
§ 6.2 ASSETS USED TO CALCULATE MINIMUM INVESTMENT RETURN
§ 6.5 QUALIFYING DISTRIBUTIONS
NOTES
CHAPTER SEVEN: Excess Business Holdings
§ 7.1 GENERAL RULES
§ 7.2 PERMITTED AND EXCESS HOLDINGS
§ 7.3 FUNCTIONALLY RELATED BUSINESSES
NOTES
CHAPTER EIGHT: Jeopardizing Investments
§ 8.2 PRUDENT INVESTMENTS
§ 8.3 PROGRAM-RELATED INVESTMENTS
NOTE
CHAPTER NINE: Taxable Expenditures
§ 9.1 LEGISLATIVE ACTIVITIES
§ 9.2 POLITICAL CAMPAIGN ACTIVITIES
§ 9.3 GRANTS TO INDIVIDUALS
§ 9.5A FUNDING OF EMPLOYEE HARDSHIP PROGRAMS
§ 9.6 GRANTS TO FOREIGN ORGANIZATIONS
§ 9.9 SPENDING FOR NONCHARITABLE PURPOSES
§ 9.10A DISTRIBUTIONS TO GROUP EXEMPTION ORGANIZATIONS
§ 9.11 EXCISE TAX FOR TAXABLE EXPENDITURES
NOTES
CHAPTER TEN: Tax on Investment Income
§ 10.1 RATE OF TAX
§ 10.3 FORMULA FOR TAXABLE INCOME
§ 10.5 FOREIGN FOUNDATIONS
NOTES
CHAPTER ELEVEN: Unrelated Business Activity
§ 11.2 EXCEPTIONS
§ 11.3 RULES SPECIFICALLY APPLICABLE TO PRIVATE FOUNDATIONS
§ 11.4 UNRELATED DEBT-FINANCED INCOME RULES
§ 11.5 CALCULATING AND REPORTING THE TAX
NOTES
CHAPTER TWELVE: Tax Compliance and Administrative Issues
CHAPTER THIRTEEN: Termination of Foundation Status
§ 13.1 VOLUNTARY TERMINATION
§ 13.3 TRANSFER OF ASSETS TO A PUBLIC CHARITY
§ 13.4 OPERATION AS A PUBLIC CHARITY
§ 13.6 TERMINATION TAX
NOTES
CHAPTER FOURTEEN: Charitable Giving Rules
§ 14.1 CONCEPT OF GIFT
§ 14.2 BASIC RULES
§ 14.4 DEDUCTIBILITY OF GIFTS TO FOUNDATIONS
§ 14.5 QUALIFIED APPRECIATED STOCK RULE
§ 14.9 ADMINISTRATIVE CONSIDERATIONS
NOTES
CHAPTER FIFTEEN: Private Foundations and Public Charities
§ 15.2 EVOLUTION OF LAW OF PRIVATE FOUNDATIONS
§ 15.3 ORGANIZATIONS WITH INHERENTLY PUBLIC ACTIVITY
§ 15.4 PUBLICLY SUPPORTED ORGANIZATIONS—DONATIVE ENTITIES
§ 15.5 SERVICE PROVIDER ORGANIZATIONS
§ 15.7 SUPPORTING ORGANIZATIONS
§ 15.8 CHANGE OF PUBLIC CHARITY CATEGORY
§ 15.9 NONCHARITABLE SUPPORTED ORGANIZATIONS
NOTES
CHAPTER SIXTEEN: Donor-Advised Funds
§ 16.1 BASIC DEFINITIONS
§ 16.3 TYPES OF DONOR FUNDS
§ 16.9 STATUTORY CRITERIA
§ 16.12 TAX REGULATIONS
§ 16.13 DAF STATISTICAL PORTRAIT
§ 16.14 CRITICISMS AND COMMENTARY
NOTES
CHAPTER SEVENTEEN: Corporate Foundations
§ 17.3A PRIVATE BENEFIT DOCTRINE
§ 17.5 SELF-DEALING RULES
§ 17.6 OTHER PRIVATE FOUNDATIONS RULES
NOTES
Table of Cases
Table of IRS Revenue Rulings and Revenue Procedures
Table of IRS Private Determinations Cited in Text
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
About the Author
About the Online Resources
Cumulative Index
End User License Agreement