Vor Ort
Merkzettel Warenkorb
Produktbild: The Tax Law of Private Foundations

The Tax Law of Private Foundations 2020 Cumulative Supplement

167,99 €

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

03.11.2020

Verlag

John Wiley & Sons

Seitenzahl

208

Maße (L/B/H)

25,4/17,8/1,3 cm

Gewicht

318 g

Auflage

5th edition

Sprache

Englisch

ISBN

978-1-119-75905-8

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

03.11.2020

Verlag

John Wiley & Sons

Seitenzahl

208

Maße (L/B/H)

25,4/17,8/1,3 cm

Gewicht

318 g

Auflage

5th edition

Sprache

Englisch

ISBN

978-1-119-75905-8

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: GPSR Kontakt

Ein neues Kapitel für Ihre Bücher

Ein neues Kapitel für Ihre Bücher

Schenken Sie Ihren alten Schätzen ein zweites Leben und erhalten dafür eine Thalia Geschenkkarte.

Jetzt verkaufen
Jetzt verkaufen

Noch keine Bewertungen vorhanden

Verfassen Sie die erste Bewertung zu diesem Artikel

Helfen Sie anderen Kundinnen und Kunden durch Ihre Meinung.

Kundinnen und Kunden meinen

Bewertungen (0)
Die Leseprobe wird geladen.
  • Produktbild: The Tax Law of Private Foundations
  • Preface ix
     
    Book Citations xi
     
    1 Introduction to Private Foundations 1

    1.1 Private Foundations: Unique Organizations 1

    1.2 Definition of Private Foundation 1

    1.7 Operating for Charitable Purposes 1

    1.9 Private Foundation Sanctions 2

    1.10 Statistical Profile 9
     
    2 Starting, Funding, and Governing a Private Foundation 11

    2.1 Choice of Organizational Form 11

    2.5 Acquiring Recognition of Tax-Exempt Status 11

    2.6 Special Requirements for Charitable Organizations 12

    2.7 When to Report Back to the IRS 12
     
    3 Types of Private Foundations 15

    3.1 Private Operating Foundations 15

    3.3 Conduit Foundations 16

    3.9 Foreign Private Foundations 16
     
    4 Disqualified Persons 17

    4.1 Substantial Contributors 17

    4.2 Foundation Managers 17

    4.3 Certain 20 Percent Owners 17

    4.4 Family Members 18
     
    5 Self-Dealing 19

    5.1 Private Inurement Doctrine 19

    5.2 Private Benefit Doctrine 20

    5.3 Definition of Self-Dealing 22

    5.3A Excess Compensation Tax 23

    5.4 Sale, Exchange, Lease, or Furnishing of Property 28

    5.5 Loans and Other Extensions of Credit 29

    5.6 Payment of Compensation 30

    5.8 Uses of Income or Assets by Disqualified Persons 30

    5.11 Indirect Self-Dealing 32

    5.12 Property Held by Fiduciaries 40

    5.14 Additional Exceptions 48

    5.15 Issues Once Self-Dealing Occurs 48
     
    6 Mandatory Distributions 55

    6.1 Distribution Requirements--in General 55

    6.2 Assets Used to Calculate Minimum Investment Return 55

    6.5 Qualifying Distributions 56
     
    7 Excess Business Holdings 57

    7.1 General Rules 57

    7.2 Permitted and Excess Holdings 59

    7.3 Functionally Related Businesses 60
     
    8 Jeopardizing Investments 61

    8.2 Prudent Investments 61

    8.3 Program-Related Investments 61
     
    9 Taxable Expenditures 63

    9.1 Legislative Activities 63

    9.2 Political Campaign Activities 64

    9.3 Grants to Individuals 64

    9.5A Funding of Employee Hardship Programs 67

    9.6 Grants to Foreign Organizations 73

    9.9 Spending for Noncharitable Purposes 73

    9.10A Distributions to Group Exemption Organizations 74

    9.11 Excise Tax for Taxable Expenditures 76
     
    10 Tax on Investment Income 77

    10.1 Rate of Tax 77

    10.3 Formula for Taxable Income 77

    10.5 Foreign Foundations 78
     
    11 Unrelated Business Activity 79

    11.2 Exceptions 79

    11.3 Rules Specifically Applicable to Private Foundations 80

    11.4 Unrelated Debt-Financed Income Rules 80

    11.5 Calculating and Reporting the Tax 81
     
    12 Tax Compliance and Administrative Issues 89
     
    13 Termination of Foundation Status 91

    13.1 Voluntary Termination 91

    13.3 Transfer of Assets to a Public Charity 91

    13.4 Operation as a Public Charity 91

    13.6 Termination Tax 91
     
    14 Charitable Giving Rules 93

    14.1 Concept of Gift 93

    14.2 Basic Rules 94

    14.4 Deductibility of Gifts to Foundations 94

    14.5 Qualified Appreciated Stock Rule 94

    14.9 Administrative Considerations 95
     
    15 Private Foundations and Public Charities 101

    15.2 Evolution of Law of Private Foundations 101

    15.3 Organizations with Inherently Public Activ