book

The Tax Law of Private Foundations, 5th Edition

by Bruce R. Hopkins, Jody Blazek

November 2020

Intermediate to advanced

208 pages

5h 5m

English

Wiley

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§ 1.1 PRIVATE FOUNDATIONS: UNIQUE ORGANIZATIONS§ 1.2 DEFINITION OF PRIVATE FOUNDATION§ 1.7 OPERATING FOR CHARITABLE PURPOSES§ 1.9 PRIVATE FOUNDATION SANCTIONSPRIVATE FOUNDATION LAW SANCTIONS§ 1.10 STATISTICAL PROFILENOTES
§ 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 IRSNOTES
§ 3.1 PRIVATE OPERATING FOUNDATIONS§ 3.3 CONDUIT FOUNDATIONS§ 3.9 FOREIGN PRIVATE FOUNDATIONSNOTES
§ 4.1 SUBSTANTIAL CONTRIBUTORS§ 4.2 FOUNDATION MANAGERS§ 4.3 CERTAIN 20 PERCENT OWNERS§ 4.4 FAMILY MEMBERS
§ 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 OCCURSNOTES
§ 6.1 DISTRIBUTION REQUIREMENTS—IN GENERAL§ 6.2 ASSETS USED TO CALCULATE MINIMUM INVESTMENT RETURN§ 6.5 QUALIFYING DISTRIBUTIONSNOTES
§ 7.1 GENERAL RULES§ 7.2 PERMITTED AND EXCESS HOLDINGS§ 7.3 FUNCTIONALLY RELATED BUSINESSESNOTES

§ 8.2 PRUDENT INVESTMENTS§ 8.3 PROGRAM-RELATED INVESTMENTSNOTE
§ 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 EXPENDITURESNOTES
§ 10.1 RATE OF TAX§ 10.3 FORMULA FOR TAXABLE INCOME§ 10.5 FOREIGN FOUNDATIONSNOTES
§ 11.2 EXCEPTIONS§ 11.3 RULES SPECIFICALLY APPLICABLE TO PRIVATE FOUNDATIONS§ 11.4 UNRELATED DEBT-FINANCED INCOME RULES§ 11.5 CALCULATING AND REPORTING THE TAXNOTES
§ 13.1 VOLUNTARY TERMINATION§ 13.3 TRANSFER OF ASSETS TO A PUBLIC CHARITY§ 13.4 OPERATION AS A PUBLIC CHARITY§ 13.6 TERMINATION TAXNOTES
§ 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 CONSIDERATIONSNOTES
§ 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 ORGANIZATIONSNOTES
§ 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 COMMENTARYNOTES
§ 17.3A PRIVATE BENEFIT DOCTRINE§ 17.5 SELF-DEALING RULES§ 17.6 OTHER PRIVATE FOUNDATIONS RULESNOTES