Private Foundations: Tax Law and Compliance, 4th Edition

Chapter FiveSelf-Dealing

1. § 5.1 Private Inurement Doctrine
2. § 5.2 Private Benefit Doctrine
3. § 5.3 Definition of Self-Dealing
   1. (a) Six Specific Acts
   2. (b) Statutory Exceptions
   3. (c) Exceptions Provided in Regulations
4. § 5.4 Sale, Exchange, Lease, or Furnishing of Property
   1. (a) Transactions by Agents
   2. (b) Exchanges
   3. (c) Leasing of Property
   4. (d) Furnishing of Goods, Services, or Facilities
   5. (e) Co-Owned Property
5. § 5.5 Loans and Other Extensions of Credit
   1. (a) Gifts of Indebted Property
   2. (b) Interest-Free Loans
6. § 5.6 Payment of Compensation
   1. (a) Definition of Personal Services
   2. (b) Definition of Compensation
   3. (c) Definition of Reasonable
   4. (d) Finding Salary Statistics
   5. (e) Commissions or Management Fees
   6. (f) Expense Advances and Reimbursements
   7. (g) Bank Fees
   8. (h) IRS Executive Compensation Study
7. § 5.7 Indemnification and Insurance
   1. (a) Noncompensatory Indemnification and Insurance
   2. (b) Compensatory Indemnification and Insurance
   3. (c) Fringe Benefit Rules and Volunteers
8. § 5.8 Uses of Income or Assets by Disqualified Persons
   1. (a) Securities Transactions
   2. (b) Payment of Charitable Pledges
   3. (c) For the Benefit of Transactions
   4. (d) Incidental or Tenuous Benefits
   5. (e) Memberships
   6. (f) Benefit Tickets
   7. (g) Other Acts
9. § 5.9 Sharing Space, People, and Expenses
   1. (a) Determining What the Private Foundation Can Pay
   2. (b) Office Space and Personnel
   3. (c) Group Insurance
   4. (d) Public Facilities
10. § 5.10 Payments to Government Officials
11. § 5.11 Indirect Self-Dealing
12. § 5.12 Property Held by Fiduciaries
    1. (a) General Rules