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Private Foundations, 5th Edition + Website: Tax Law and Compliance. Wiley Nonprofit Authority

  • ID: 4576030
  • Book
  • October 2018
  • 800 Pages
  • John Wiley and Sons Ltd
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Make sense of the new regulatory requirements with expert clarification and practical tools for compliance

Private Foundations: Tax Law and Compliance, 5th Edition provides clarification, expert insight, and helpful instruction for executives and supporting professionals navigating extensive federal tax law requirements. Despite their relatively low numbers, private foundations are subject to complex, burdensome regulations that continue to expand; the recent tax overhaul has compounded this issue, bringing massive changes beyond the usual annual adjustments, and throwing a wrench into the status quo of compliance–as–usual. This book summarizes and clarifies the statutory regulations governing private foundations, offers expert insight into the underlying logic, and provides a host of practical tools that ease the filing process and help ensure compliance with the latest laws.

Detailed explanations are bolstered by checklists, sample documents and letters, practice forms, and real–world examples in order to provide both conceptual and practical guidance for maintaining tax–exempt eligibility and tax compliance. By untangling the complex maze of constantly–evolving requirements, this book offers a much–needed resource to those tasked with ensuring compliance amidst regulatory changes year after year.

  • Learn how the recent changes to tax laws affect private foundations and related organizations
  • Understand the practical implications of maintaining compliance
  • Access critical tools that help streamline the filing process
  • Avoid mistakes and oversights with line–by–line instruction

This book is updated annually to provide guidance based on the most recent iteration of the law, but this year s edition is unusually critical; federal law has undergone sweeping changes that will substantially alter filings across the board, and the complex nature of the regulations governing private foundations promises additional confusion as the new laws are applied. Private Foundations: Tax Law and Compliance, 5th Edition provides insight, clarification, and explanation from the nation s leading authority on tax–exempt organizations to help private foundations maintain compliance amidst the changes. 

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Book Citations

Chapter One – Introduction to Private Foundations
Chapter Two – Starting,  Funding, and governing a Private Foundation
Chapter Three – Types of Private Foundations
Chapter Four – Disqualified Persons
Chapter Five – Self–Dealing
Chapter Six – Mandatory Distributions
Chapter Seven – Excess Business Holdings
Chapter Eight – Jeopardizing Investments
Chapter Nine – Taxable Expenditures
Chapter Ten – Tax on Investment Income
Chapter Eleven – Unrelated Business Activity
Chapter Twelve – Tax Compliance and Administrative Issues
Chapter Thirteen – Termination of Foundation Status
Chapter Fourteen – Charitable Giving Rules
Chapter Fifteen – Private Foundations and Public Charities
Chapter Sixteen – Donor–Advised Funds
Chapter Seventeen – Corporate Foundations

About the Author(s)

About the Online Resources


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Bruce R. Hopkins
Jody Blazek
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