Private Foundations
Private Foundations

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2004-03-01

Total Pages: 650

ISBN-13: 047148119X

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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 highly respected guide includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.

Tax Court Memorandum Decisions
Tax Court Memorandum Decisions

Author: Commerce Clearing House

Publisher:

Published: 1983

Total Pages: 1688

ISBN-13:

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Contains the full texts of all Tax Court decisions entered from Oct. 24, 1942 to date, with case table and topical index.

The Law of Tax-Exempt Organizations
The Law of Tax-Exempt Organizations

Author: Bruce R. Hopkins

Publisher:

Published: 1992-04-21

Total Pages: 1194

ISBN-13:

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Provides guidance regarding federal laws on income tax exemption for all tax-exempt organizations ranging from charitable and social welfare groups to private and advocacy associations. Zeroes in on all special problems faced by nonprofits and offers specific help in maintaining tax-exempt status. Details the critical information needed to make decisions concerning everything from charter and organization to revenue-producing activities and reporting income. Includes more than 7000 footnote references to regulations, rulings, cases and tax literature; an extensive index; Revenue Code sections as well as a list of IRS district offices.