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Private Foundations : Tax Law and Compliance (Wiley Nonprofit Law, Finance and Management Series)

Автор: Bruce R. Hopkins, Jody Blazek
Год: [не указано]
Издание: [не указанo]
Страниц: [не указано]
ISBN: 0471444383
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 highlyrespected guide includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.
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