Private Foundation : Tax Law and Compliance, 2004 Supplement
Автор:Bruce R. Hopkins Год: 2004 Издание: [не указанo] Страниц: [не указано] ISBN: 0471679763 Book DescriptionThe first supplement contains new information on: Revised applications for recognition of exemption (Form 1023) and annual information returns (Forms 990, 990-PF). Drafts of these proposed forms are in thesupplement. Application of the self-dealing rules in general, the personal services exception, the exception for incidental benefits, and foundation-funded disaster relief programs. Legislation that would revise some of the private foundation rules (such as payout requirement and the level of the self-dealing tax).
