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02899aam a2200361 i 4500 001 E194B800141211EF8F56A7732FECA4DB 003 SILO 005 20240517010047 008 230728s2024 nju 001 0 eng 010 $a 2023035607 020 $a 1394214758 020 $a 9781394214754 035 $a (OCoLC)1391968071 040 $a DLC $b eng $e rda $c DLC $d OCLCO $d Y42 $d OCLCL $d YDX $d SILO 042 $a pcc 043 $a n-us--- 050 00 $a KF6449 $b .H63 2024 100 1 $a Hopkins, Bruce R., $e author. 245 14 $a The tax law of private foundations / $c Shane T. Hamilton, Bruce R. Hopkins. 250 $a Sixth edition. 264 1 $a Hoboken, New Jersey : $b John Wiley & Sons, Inc, $c 2024. 300 $a xxvii, 771 pages ; $c 26 cm 500 $a Order of authors' names reversed on previous edition. 500 $a Includes index. 505 0 $a Introduction to private foundations -- Starting, funding, and governing a private foundation -- Types of private foundations -- Disqualified persons -- Self-dealing -- Mandatory distributions -- Excess business holdings -- Jeopardizing investments -- Taxable expenditures -- Tax on investment income -- Unrelated business activity -- Tax compliance and administrative issues -- Termination of foundation status -- Charitable giving rules -- Private foundations and public charities -- Donor-advised funds -- Corporate foundations. 520 $a "Private foundations, although constituting a relatively small portion of the charitable community, are burdened with extensive federal tax law requirements that belie their numbers, and substantially regulate and circumscribe their operations. This body of law has steadily grown since its inception as a considerable portion of the Tax Reform Act of 1969. This book came about in reflection of this expanding and expansive aspect of the law pertaining to these unique forms of tax-exempt organizations. This book will capture and summarize this law, and provide guidance as to compliance with it. With Private Foundations: Tax Law and Compliance, 6th Edition, Bruce R. Hopkins and Shane Hamilton bring clarity, real-world examples, and checklists to help accountants, lawyers, and executives of tax-exempt organizations deal with the burdensome process of complying with IRS regulations governing private foundations"-- $c Provided by publisher. 650 0 $a Nonprofit organizations $x Law and legislation $x Law and legislation $z United States. 650 0 $a Charitable uses, trusts, and foundations $x Law and legislation $x Law and legislation $z United States. 700 1 $a Hamilton, Shane T., $e author. 776 08 $i Online version: $a Hamilton, Shane. $t Tax law of private foundations $b Sixth edition. $d Hoboken : Wiley, 2023 $z 9781394214778 $w (DLC) 2023035608 941 $a 1 952 $l OVUX522 $d 20240517012606.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=E194B800141211EF8F56A7732FECA4DBInitiate Another SILO Locator Search