Tax Law of Private Foundations: * 2020 Cumulative Supplement

Tax Law of Private Foundations:  2020 Cumulative Supplement

Stay up to date on the most recent regulatory, legislative, and case law developments in the area of private foundations

The Tax Law of Private Foundations: 2020 Cumulative Supplement, 5th Edition delivers regulatory, legislative, and common law updates from 2020 to executives and supporting professionals seeking to navigate the complex web of federal tax law governing the administration and use of private foundations. In the Supplement, readers will find guidance on the most recent iterations of relevant laws, commentary on the most recent cases, and practice advice respecting the most recent regulations in the field of private foundations. This edition of the Supplement is especially crucial given recent amendments and changes to critical legislation.

Table of Contents

Preface

Book Citations

1 Introduction to Private Foundations

2 Starting, Funding, and Governing a Private Foundation

3 Types of Private Foundations

4 Disqualified Persons

5 Self-Dealing

6 Mandatory Distributions

7 Excess Business Holdings

8 Jeopardizing Investments

9 Taxable Expenditures

10 Tax on Investment Income

11 Unrelated Business Activity

12 Tax Compliance and Administrative Issues

13 Termination of Foundation Status

14 Charitable Giving Rules

15 Private Foundations and Public Charities

16 Donor-Advised Funds

17 Corporate Foundations

AUTORES: BRUCE R. HOPKINS y JODY BLAZEK

MÁS TÍTULOS RELACIONADOS: DERECHO TRIBUTARIO

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