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Author:

Berry, Turney P.

Title:

Private foundations : taxable expenditures (Sec. 4945) / by Michael I. Sanders and Celia Roady, as revised by Turney P. Berry.

Publisher:

Tax Management,

Copyright Date:

c2009-

Description:

1 v. (loose-leaf) ; 28 cm.

Subject:

Charitable uses, trusts, and foundations--Taxation--United States.
Grants-in-aid--Taxation--United States.

Other Authors:

Roady, Celia, 1951-
Sanders, Michael I.
Simpson, Steven D. Private foundations : taxable expenditures (Sec. 4945)

Notes:

Revises and supersedes 882 T.M.; Private foundations : taxable expenditures (Sec. 4945) / by Steven D. Simpson. c2000- Kept up to date by replacement pages. Includes bibliographical references.

Contents:

The development of the limitation on legislative and political activity -- Section 4945: an overview -- Use of propaganda to influence legislation -- Influencing elections and carrying on voter registration drives; other voter education activities -- General rules for making grants -- Grants to individuals: specific provisions -- Grants to organizations: specific rules -- Expenditures for noncharitable purposes: [section]4945(d)(5).

Series:

Tax management estates, gifts and trusts portfolios ; 474

ISBN:

1558716610
9781558716612

Locations:

N3AX771 -- Drake Law School Library (Des Moines)