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  • Produktbild: The Tax Law of Private Foundations
  • Produktbild: The Tax Law of Private Foundations

The Tax Law of Private Foundations 2022 Cumulative Supplement

155,99 €

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

23.11.2022

Verlag

John Wiley & Sons

Seitenzahl

304

Maße (L/B/H)

25,4/17,8/1,6 cm

Gewicht

576 g

Auflage

5th edition

Sprache

Englisch

ISBN

978-1-119-93026-6

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

23.11.2022

Verlag

John Wiley & Sons

Seitenzahl

304

Maße (L/B/H)

25,4/17,8/1,6 cm

Gewicht

576 g

Auflage

5th edition

Sprache

Englisch

ISBN

978-1-119-93026-6

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: The Tax Law of Private Foundations
  • 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 2

    1.4 Private Foundation Law Primer 2

    1.5 Foundations in Overall Exempt Organizations Context 2

    1.6 Definition of Charity 2

    1.7 Operating for Charitable Purposes 3

    1.9 Private Foundation Sanctions 3

    1.10 Statistical Profile 12

    1.11 Private Foundations and Law 50 Years Later 12

    2 Starting, Funding, and Governing a Private Foundation 17

    2.1 Choice of Organizational Form 17

    2.3 Estate Planning Principles 17

    2.4 Foundations and Planned Giving 17

    2.5 Acquiring Recognition of Tax-Exempt Status 18

    2.6 Special Requirements for Charitable Organizations 19

    2.7 When to Report Back to the IRS 19

    3 Types of Private Foundations 21

    3.1 Private Operating Foundations 21

    3.3 Conduit Foundations 22

    3.4 Common Fund Foundations 23

    3.8 Split-Interest Trusts 23

    3.9 Foreign Private Foundations 23

    4 Disqualified Persons 25

    4.1 Substantial Contributors 25

    4.2 Foundation Managers 25

    4.3 Certain 20 Percent Owners 25

    4.4 Family Members 26

    4.5 Corporations or Partnerships 26

    4.6 Trusts or Estates 26

    5 Self-Dealing 27

    5.1 Private Inurement Doctrine 27

    5.2 Private Benefit Doctrine 28

    5.3 Definition of Self-Dealing 31

    5.3a Excess Compensation Tax 31

    5.4 Sale, Exchange, Lease, or Furnishing of Property 37

    5.5 Loans and Other Extensions of Credit 37

    5.6 Payment of Compensation 38

    5.8 Uses of Income or Assets by Disqualified Persons 39

    5.11 Indirect Self-Dealing 42

    5.12 Property Held by Fiduciaries 50

    5.14 Additional Exceptions 58

    5.15 Issues Once Self-Dealing Occurs 59

    6 Mandatory Distributions 65

    6.1 Distribution Requirements-in General 65

    6.2 Assets Used to Calculate Minimum Investment Return 66

    6.3 Determining Fair Market Value 66

    6.4 Distributable Amount 69

    6.5 Qualifying Distributions 70

    6.7 Satisfying the Distribution Test 75

    7 Excess Business Holdings 77

    7.1 General Rules 77

    7.2 Permitted and Excess Holdings 79

    7.3 Functionally Related Businesses 80

    7.7 Excise Taxes on Excess Holdings 80

    8 Jeopardizing Investments 81

    8.2 Prudent Investments 81

    8.3 Program-Related Investments 81

    8.4 Investment Frauds 82

    8.5 Excise Tax for Jeopardizing Investments 82

    9 Taxable Expenditures 83

    9.1 Legislative Activities 83

    9.2 Political Campaign Activities 84

    9.3 Grants to Individuals 84

    9.4 Grants to Public Charities 97

    9.6 Grants to Foreign Organizations 97

    9.7 Expenditure Responsibility 99

    9.8 Internet and Private Foundations 100

    9.9 Spending for Noncharitable Purposes 100

    9.10 Distributions to Certain Supporting Organizations 102

    9.10a Distributions to Group Exemption Organizations 102

    9.11 Excise Tax for Taxable Expenditures 104

    10 Tax on Investment Income 107

    10.1 Rate of Tax 107

    10.1A Payment of Tax 107

    10.2 Reducing Excise Tax 108

    10.3 Formula for Taxable Income 109

    10.4 Reductions to Gross Investment Income 109

    10.5 Foreign Foundations 109

    10.6 Exemption from Tax on Investment Income 110

    11 Unrelated Business Activity 111

    11.1 General Rules 111

    11.2 Exceptions 111

    11.3 Rules Specifically Applicable to Private Foundations 112

    11.4 Unrelated Debt-Financed Income Rules 113

    11.5 Calculating and