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Private Foundation Law Made Easy



Private Foundation Law Made Easy

Bruce R. Hopkins

ISBN: 978-0-470-45432-9 November 2008 302 Pages


Now your foundation can be fully informed about the basic legal requirements affecting private foundations and avoid the perils lurking in nonprofit tax law traps. Private Foundation Law Made Easy clearly shows you how, with information on reaping the charitable and tax advantages of your private foundation. Filled with straightforward guidance, author Bruce Hopkins?a leading authority on the laws regulating private foundations?demystifies this topic for you and your board members with practical legal information in easy-to-understand English.

Preface xiii

About the Author xv

Chapter 1 Private Foundations and Public Charities 1

Chapter 2 Disqualified Persons 30

Chapter 3 Tax Law Rules In General 45

Chapter 4 Mandatory Payout Rules 68

Chapter 5 Prohibited Expenditures Rules 96

Chapter 6 Self-Dealing Rules 124

Chapter 7 Investment Rules 152

Chapter 8 Business Holdings Rules 178

Chapter 9 Charitable Giving 202

Chapter 10 Reporting and Disclosure Requirements 221

Chapter 11 Alternatives to Private Foundations 243

Chapter 12 Governance Principles and Trustee Liability 268

Index 296