The Tax Law of Private Foundations
eBook - ePub

The Tax Law of Private Foundations

2025 Cumulative Supplement

  1. English
  2. ePUB (mobile friendly)
  3. Available on iOS & Android
eBook - ePub

The Tax Law of Private Foundations

2025 Cumulative Supplement

About this book

Insightful analysis and explanations of private foundation tax law along with hands-on practice tools that make compliance easier

Now in its seventh edition, The Tax Law of Private Foundations by Bruce Hopkins and Shane Hamilton serves as the gold-standard reference for navigating the complex regulations governing private foundations. This comprehensive book is regularly updated to incorporate the latest changes in tax law, providing executives and professionals with valuable clarification, expert insights, and practical instruction.

With every edition supplemented annually, the book remains current and relevant. It offers a clear and concise summary of the regulations governing private foundations, explaining the logic underpinning the rules. The authors provide a range of helpful tools, including checklists, sample documents, and practice forms, to simplify the filing process and ensure compliance with the latest legislation. Readers will also find:

  • Critical analyses and considerations of existing laws and regulations, avoiding potential confusion arising from future legislation
  • A collection of practical tools that make it simpler to comply with the regulations governing private foundations
  • Expert guidance on obtaining or maintaining your foundation's tax-exempt status

An indispensable resource, this latest edition caters to individuals with personal or professional interests in private foundations, offering authoritative guidance and complete explanations in an intricate and sometimes confusing area of the law. Whether navigating the complexities of compliance or seeking deep insights, this book remains the go-to reference for understanding and managing this difficult area of taxation.

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Information

Publisher
Wiley
Year
2025
Print ISBN
9781394309320
Edition
6
eBook ISBN
9781394309313

Table of contents

  1. Cover
  2. Table of Contents
  3. Title Page
  4. Copyright
  5. Preface
  6. Book Citations
  7. CHAPTER ONE: Introduction to Private Foundations
  8. CHAPTER TWO: Starting, Funding, and Governing a Private Foundation
  9. CHAPTER THREE: Types of Private Foundations
  10. CHAPTER FOUR: Disqualified Persons
  11. CHAPTER FIVE: Self-Dealing
  12. CHAPTER SIX: Mandatory Distributions
  13. CHAPTER SEVEN: Excess Business Holdings
  14. CHAPTER EIGHT: Jeopardizing Investments
  15. CHAPTER NINE: Taxable Expenditures
  16. CHAPTER TEN: Tax on Investment Income
  17. CHAPTER ELEVEN: Unrelated Business Activity
  18. CHAPTER TWEVE: Tax Reporting and Administrative Issues
  19. CHAPTER THIRTEEN: Termination of Foundation Status
  20. CHAPTER FOURTEEN: Charitable Giving Rules
  21. CHAPTER FIFTEEN: Public Charities
  22. CHAPTER SIXTEEN: Donor-Advised Funds
  23. CHAPTER SEVENTEEN: Company Foundations
  24. About the Author
  25. About the Online Resources
  26. APPENDIX A: Sources of Tax-Exempt Organizations Law
  27. APPENDIX B: Internal Revenue Code Sections
  28. Table of Cases
  29. Table of IRS Revenue Rulings, Revenue Procedures, and Notices
  30. Table of IRS Private Determinations Cited in Text
  31. Table of Other IRS Private Determinations
  32. Cumulative Index
  33. End User License Agreement

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Yes, you can access The Tax Law of Private Foundations by Shane T. Hamilton,Bruce R. Hopkins in PDF and/or ePUB format, as well as other popular books in Business & Nonprofit Organizations & Charities. We have over 1.5 million books available in our catalogue for you to explore.