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End User License Agreement
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End User License Agreement
by Jody Blazek, Bruce R. Hopkins
Private Foundations
Cover
Title Page
Preface
Book Citations
CHAPTER ONE: Introduction to Private Foundations
§ 1.6 FOUNDATIONS IN OVERALL EXEMPT ORGANIZATIONS CONTEXT
*§ 1.10 PRIVATE FOUNDATIONS SANCTIONS
CHAPTER TWO: Starting and Funding a Private Foundation
§ 2.5 ACQUIRING RECOGNITION OF TAX-EXEMPT STATUS
§ 2.7 WHEN TO REPORT BACK TO THE IRS
NOTES
CHAPTER THREE: Types of Private Foundations
§ 3.1 PRIVATE OPERATING FOUNDATIONS
*§ 3.1A EXEMPT OPERATING FOUNDATIONS
CHAPTER FOUR: Disqualified Persons
§ 4.4 FAMILY MEMBERS
NOTES
CHAPTER FIVE: Self-Dealing
*§ 5.1 PRIVATE INUREMENT DOCTRINE
*§ 5.3 DEFINITION OF SELF-DEALING
§ 5.4 SALE, EXCHANGE, LEASE, OR FURNISHING OF PROPERTY
§ 5.6 PAYMENT OF COMPENSATION
§ 5.8 USES OF INCOME OR ASSETS BY DISQUALIFIED PERSONS
*§ 5.10 PAYMENTS TO GOVERNMENT OFFICIALS
§ 5.11 INDIRECT SELF-DEALING
§ 5.12 PROPERTY HELD BY FIDUCIARY
*§ 5.15 ISSUES ONCE SELF-DEALING OCCURS
NOTES
CHAPTER SIX: Mandatory Distributions
§ 6.2 ASSETS USED TO CALCULATE MINIMUM INVESTMENT RETURN
§ 6.5 QUALIFYING DISTRIBUTIONS
§ 6.7 SATISFYING THE DISTRIBUTION TEST
NOTES
CHAPTER SEVEN: Excess Business Holdings
§ 7.1 GENERAL RULES
§ 7.2 PERMITTED AND EXCESS HOLDINGS
§ 7.3 FUNCTIONALLY RELATED BUSINESSES
*§ 7.4 RULES APPLICABLE TO CERTAIN SUPPORTING ORGANIZATIONS
§ 7.6 EXCISE TAXES ON EXCESS HOLDINGS
NOTES
CHAPTER EIGHT: Jeopardizing Investments
§ 8.1 GENERAL RULES
§ 8.2 PRUDENT INVESTMENTS
§ 8.3 PROGRAM-RELATED INVESTMENTS
NOTES
CHAPTER NINE: Taxable Expenditures
§ 9.1 LEGISLATIVE ACTIVITIES
§ 9.2 POLITICAL CAMPAIGN ACTIVITIES
§ 9.3 GRANTS TO INDIVIDUALS
§ 9.4 GRANTS TO PUBLIC CHARITIES
*§ 9.4A GRANTS TO EXEMPT OPERATING FOUNDATIONS
§ 9.5 GRANTS TO FOREIGN ORGANIZATIONS
*§ 9.6 EXPENDITURE RESPONSIBILITY
*§ 9.9 DISTRIBUTIONS TO CERTAIN SUPPORTING ORGANIZATIONS
§ 9.10 EXCISE TAX FOR TAXABLE EXPENDITURES
NOTES
CHAPTER TEN: Tax on Investment Income
§ 10.3 FORMULA FOR TAXABLE INCOME
NOTES
CHAPTER ELEVEN: Unrelated Business Income
§ 11.1 GENERAL RULES
*§ 11.2 EXCEPTIONS
§ 11.3 RULES SPECIFICALLY APPLICABLE TO PRIVATE FOUNDATIONS
§ 11.5 CALCULATING AND REPORTING THE TAX
NOTES
CHAPTER TWELE: Tax Compliance and Administrative Issues
§ 12.1 SUCCESSFUL PREPARATION OF FORM 990-PF
§ 12.2 REPORTS UNIQUE TO PRIVATE FOUNDATIONS
§ 12.3 COMPLIANCE ISSUES
NOTES
CHAPTER THIRTEEN: Termination of Foundation Status
§ 13.4 OPERATION AS A PUBLIC CHARITY
§ 13.5 MERGERS, SPLIT-UPS, AND TRANSFERS BETWEEN FOUNDATIONS
NOTES
CHAPTER FIFTEEN: Private Foundations and Public Charities
*§ 15.4 PUBLICLY SUPPORTED ORGANIZATIONS DONATIVE ENTITIES
§ 15.5 SERVICE PROVIDER ORGANIZATIONS
§ 15.7 SUPPORTING ORGANIZATIONS
§ 15.8 CHANGE OF PUBLIC CHARITY CATEGORY
NOTES
CHAPTER SEVENTEEN: Corporate Foundations
§ 17.3 PRIVATE INUREMENT DOCTRINE
§ 17.5 SELF-DEALING RULES
NOTES
CHAPTER EIGHTEEN: Nonprofit Governance and Private Foundations (New)
§ 18.1 STATE LAW OVERVIEW
§ 18.2 BOARD OF DIRECTORS BASICS
§ 18.3 PRINCIPLES OF FIDUCIARY RESPONSIBILITY
§ 18.4 DUTIES OF DIRECTORS
§ 18.5 BOARD COMPOSITION AND FEDERAL TAX LAW
§ 18.6 SOURCES OF NONPROFIT GOVERNANCE PRINCIPLES
§ 18.7 RELEVANT NONPROFIT GOVERNANCE ISSUES
§ 18.8 NONPROFIT GOVERNANCE POLICIES
§ 18.9 ROLE OF IRS IN NONPROFIT GOVERNANCE
§ 18.10 GOVERNANCE PRINCIPLES AND PRIVATE FOUNDATIONS
NOTES
Cumulative Table of Cases
Cumulative Table of IRS Revenue Rulings and Revenue Procedures
Cumulative Table of IRS Private Determinations Cited in Text
Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
Table of Private Foundation Law Tax Reform Proposals
About the Authors
About the Online Resources
Cumulative Index
End User License Agreement
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WILEY END USER LICENSE AGREEMENT
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