ISBN: | 9781118532478 |
语种代码: | eng |
个人名称: | Hopkins, Bruce R. |
题名: | Private foundations : tax law and compliance / Bruce R. Hopkins, Jody Blazek. |
版本说明: | Fourth Edition. |
出版发行项: | Hoboken, New Jersey : Wiley, 2014 |
载体形态: | xix, 867 pages : illustrations, forms ; 26 cm. |
书目附注: | Includes bibliographical references and index. |
格式化内容附注: | Introduction to private foundations -- Starting and funding a private foundation -- Types of private foundations -- Disqualified persons -- Self-dealing -- Mandatory distributions -- Excess business holdings -- Jeopardizing investments -- Taxable expenditures -- Tax on investment income -- Unrelated business income -- Tax compliance and administrative issues -- Termination of foundation status -- Charitable giving rules -- Private foundations and public charities -- Donor-advised funds -- Corporate foundations. |