Private Foundations--self-dealing

Private Foundations--self-dealing
Author: Turney P. Berry
Publisher:
Total Pages:
Release:
Genre: Charitable uses, trusts, and foundations
ISBN: 9781558719491

... discusses in detail the excise taxes imposed by [section] 4941 on acts of self-dealing between private foundations and certain related persons.

The Tax Law of Private Foundations

The Tax Law of Private Foundations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 228
Release: 2021-11-09
Genre: Business & Economics
ISBN: 1119804337

The Tax Law of Private Foundations, 2021 Cumulative Supplement, 5th Edition

Tax-Exempt Organizations

Tax-Exempt Organizations
Author: Michael Brostek
Publisher: DIANE Publishing
Total Pages: 86
Release: 2002-02
Genre: Law
ISBN: 9780756731700

Millions of donors annually give hundreds of billions of dollars to charities. While this giving helps meet charitable purposes, congressional & media concerns have arisen about whether some charities spend too much on fundraising & general management & not enough on program services to meet the charitable purposes related to the tax-exempt status. Such concerns have heightened since the outflow of charitable giving after 9/11. This report focuses on the adequacy of: (1) publicly reported Form 990 data on charity spending in facilitating public oversight of charities, (2) IRS's oversight of charities, & (3) IRS's data sharing with state agencies that oversee charities. Includes reviews of studies on charities from 1994-1999. Charts & tables.

Private Foundations

Private Foundations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 650
Release: 2004-03-01
Genre: Business & Economics
ISBN: 047148119X

Private foundations are a special niche of the nonprofit sector. They are allowed to remain relatively tax-exempt in exchange for supporting charitable activities. There are more than 50,000–and growing–private foundations in the United States holding assets worth more than $230 billion. Private foundations are subject to a unique and complex set of (mostly tax) regulations that govern everything from how much money they give away to their investment policies and procedures. This much needed, annually updated manual explicates a wide range of tax rules and regulations for these foundations and prepares them for the increasing scrutiny of the IRS. Co-authored by a lawyer and tax accountant, the revised and expanded second edition of this highly respected guide includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.

Private Foundations

Private Foundations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 1172
Release: 2008-12-03
Genre: Business & Economics
ISBN: 0470447370

With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.