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Produktbild: The Tax Law of Private Foundations

The Tax Law of Private Foundations 2021 Cumulative Supplement

Fr. 193.00

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

09.11.2021

Verlag

John Wiley & Sons

Seitenzahl

224

Maße (L/B/H)

25.4/17.8/1.2 cm

Gewicht

427 g

Auflage

5th edition

Sprache

Englisch

ISBN

978-1-119-80433-8

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

09.11.2021

Verlag

John Wiley & Sons

Seitenzahl

224

Maße (L/B/H)

25.4/17.8/1.2 cm

Gewicht

427 g

Auflage

5th edition

Sprache

Englisch

ISBN

978-1-119-80433-8

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: The Tax Law of Private Foundations
  • Preface
     
    Book Citations
     
    1 Introduction to Private Foundations

    1.1 Private Foundations: Unique Organizations

    1.2 Definition of Private Foundation

    1.4 Private Foundation Law Primer

    1.5 Foundations in Overall Exempt Organizations Context

    1.6 Definition of Charity

    1.7 Operating for Charitable Purposes

    1.9 Private Foundation Sanctions

    1.10 Statistical Profile

    1.11 Private Foundations and Law 50 Years Later
     
    2 Starting, Funding, and Governing a Private Foundation

    2.1 Choice of Organizational Form

    2.3 Estate Planning Principles

    2.4 Foundations and Planned Giving

    2.5 Acquiring Recognition of Tax-Exempt Status

    2.6 Special Requirements for Charitable Organizations

    2.7 When to Report Back to the IRS
     
    3 Types of Private Foundations

    3.1 Private Operating Foundations

    3.3 Conduit Foundations

    3.8 Split-Interest Trusts

    3.9 Foreign Private Foundations
     
    4 Disqualified Persons

    4.1 Substantial Contributors

    4.2 Foundation Managers

    4.3 Certain 20 Percent Owners

    4.4 Family Members

    4.5 Corporations or Partnerships

    4.6 Trusts or Estates
     
    5 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
     
    6 Mandatory Distributions

    6.1 Distribution Requirements--in General

    6.2 Assets Used to Calculate Minimum Investment Return

    6.3 Determining Fair Market Value

    6.5 Qualifying Distributions
     
    7 Excess Business Holdings

    7.1 General Rules

    7.2 Permitted and Excess Holdings

    7.3 Functionally Related Businesses

    7.7 Excise Taxes on Excess Holdings
     
    8 Jeopardizing Investments

    8.2 Prudent Investments

    8.3 Program-Related Investments
     
    9 Taxable Expenditures

    9.1 Legislative Activities

    9.2 Political Campaign Activities

    9.3 Grants to Individuals

    9.4 Grants to Public Charities

    9.5A Funding of Employee Hardship Programs

    9.6 Grants to Foreign Organizations

    9.8 Internet and Private Foundations

    9.9 Spending for Noncharitable Purposes

    9.10A Distributions to Group Exemption Organizations

    9.11 Excise Tax for Taxable Expenditures
     
    10 Tax on Investment Income

    10.1 Rate of Tax

    10.3 Formula for Taxable Income

    10.5 Foreign Foundations
     
    11 Unrelated Business Activity

    11.1 General Rules

    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
     
    12 Tax Compliance and Administrative Issues
     
    13 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<