April 2020
Intermediate to advanced
944 pages
33h 53m
English
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition
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CHAPTER 14Self-Dealing: IRC §4941
- 14.1 Definition of Self-Dealing
- 14.2 Sale, Exchange, or Lease of Property
- 14.3 Loans
- 14.4 Compensation
- 14.5 Transactions that Benefit Disqualified Persons
- 14.6 Payments to Government Officials
- 14.7 Sharing Space, People, and Expenses
- 14.8 Indirect Deals
- 14.9 Property Held by Fiduciaries
- 14.10 Issues Once Self-Dealing Occurs
Despite the general prohibition against inurement of a charity’s assets to the benefit of its insiders,1 Congress, in 1969, found certain loans, stock bailouts, and other financial transactions between privately funded organizations and their creators’ families troubling. Former Internal Revenue Code (IRC) §503 (now repealed) permitted such transactions as long as a reasonable rate of interest was charged and the fair market value (FMV) was paid. ...
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