Private Foundation Law Made Easy
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More About This Title Private Foundation Law Made Easy
English
Now your foundation can be fully informed about the basic legal requirements affecting private foundations and avoid the perils lurking in nonprofit tax law traps. Private Foundation Law Made Easy clearly shows you how, with information on reaping the charitable and tax advantages of your private foundation. Filled with straightforward guidance, author Bruce Hopkins?a leading authority on the laws regulating private foundations?demystifies this topic for you and your board members with practical legal information in easy-to-understand English.
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Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is the author or coauthor of more than twenty books, including The Law of Tax-Exempt Organizations, Ninth Edition; Planning Guide for the Law of Tax-Exempt Organizations; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; The Law of Fundraising, Fourth Edition; Private Foundations: Tax Law and Compliance, Third Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
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Preface xiii
About the Author xv
Chapter 1 Private Foundations and Public Charities 1
Chapter 2 Disqualified Persons 30
Chapter 3 Tax Law Rules In General 45
Chapter 4 Mandatory Payout Rules 68
Chapter 5 Prohibited Expenditures Rules 96
Chapter 6 Self-Dealing Rules 124
Chapter 7 Investment Rules 152
Chapter 8 Business Holdings Rules 178
Chapter 9 Charitable Giving 202
Chapter 10 Reporting and Disclosure Requirements 221
Chapter 11 Alternatives to Private Foundations 243
Chapter 12 Governance Principles and Trustee Liability 268
Index 296
