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The Tax Law of Private Foundations: 2020 Cumulative Supplement, 5th Edition

Hopkins Bruce R.: The Tax Law of Private
Foundations

The Tax Law of Private Foundations

2020 Cumulative Supplement

Preface ix

Book Citations xi

1 Introduction to Private Foundations 1

§ 1.1 Private Foundations: Unique Organizations 1

§ 1.2 Definition of Private Foundation 1

§ 1.7 Operating for Charitable Purposes 1

§ 1.9 Private Foundation Sanctions 2

§ 1.10 Statistical Profile 9

2 Starting, Funding, and Governing a Private Foundation 11

§ 2.1 Choice of Organizational Form 11

§ 2.5 Acquiring Recognition of Tax-Exempt Status 11

§ 2.6 Special Requirements for Charitable Organizations 12

§ 2.7 When to Report Back to the IRS 12

3 Types of Private Foundations 15

§ 3.1 Private Operating Foundations 15

§ 3.3 Conduit Foundations 16

§ 3.9 Foreign Private Foundations 16

4 Disqualified Persons 17

§ 4.1 Substantial Contributors 17

§ 4.2 Foundation Managers 17

§ 4.3 Certain 20 Percent Owners 17

§ 4.4 Family Members 18

5 Self-Dealing 19

§ 5.1 Private Inurement Doctrine 19

§ 5.2 Private Benefit Doctrine 20

§ 5.3 Definition of Self-Dealing 22

§ 5.3A Excess Compensation Tax 23

§ 5.4 Sale, Exchange, Lease, or Furnishing of Property 28

§ 5.5 Loans and Other Extensions of Credit 29

§ 5.6 Payment of Compensation 30

§ 5.8 Uses of Income or Assets by Disqualified Persons 30

§ 5.11 Indirect Self-Dealing 32

§ 5.12 Property Held by Fiduciaries 40

§ 5.14 Additional Exceptions 48

§ 5.15 Issues Once Self-Dealing Occurs 48

6 Mandatory Distributions 55

§ 6.1 Distribution Requirements--in General 55

§ 6.2 Assets Used to Calculate Minimum Investment Return 55

§ 6.5 Qualifying Distributions 56

7 Excess Business Holdings 57

§ 7.1 General Rules 57

§ 7.2 Permitted and Excess Holdings 59

§ 7.3 Functionally Related Businesses 60

8 Jeopardizing Investments 61

§ 8.2 Prudent Investments 61

§ 8.3 Program-Related Investments 61

9 Taxable Expenditures 63

§ 9.1 Legislative Activities 63

§ 9.2 Political Campaign Activities 64

§ 9.3 Grants to Individuals 64

§ 9.5A Funding of Employee Hardship Programs 67

§ 9.6 Grants to Foreign Organizations 73

§ 9.9 Spending for Noncharitable Purposes 73

§ 9.10A Distributions to Group Exemption Organizations 74

§ 9.11 Excise Tax for Taxable Expenditures 76

10 Tax on Investment Income 77

§ 10.1 Rate of Tax 77

§ 10.3 Formula for Taxable Income 77

§ 10.5 Foreign Foundations 78

11 Unrelated Business Activity 79

§ 11.2 Exceptions 79

§ 11.3 Rules Specifically Applicable to Private Foundations 80

§ 11.4 Unrelated Debt-Financed Income Rules 80

§ 11.5 Calculating and Reporting the Tax 81

12 Tax Compliance and Administrative Issues 89

13 Termination of Foundation Status 91

§ 13.1 Voluntary Termination 91

§ 13.3 Transfer of Assets to a Public Charity 91

§ 13.4 Operation as a Public Charity 91

§ 13.6 Termination Tax 91

14 Charitable Giving Rules 93

§ 14.1 Concept of Gift 93

§ 14.2 Basic Rules 94

§ 14.4 Deductibility of Gifts to Foundations 94

§ 14.5 Qualified Appreciated Stock Rule 94

§ 14.9 Administrative Considerations 95

15 Private Foundations and Public Charities 101

§ 15.2 Evolution of Law of Private Foundations 101

§ 15.3 Organizations with Inherently Public Activity 101

§ 15.4 Publicly Supported Organizations--Donative Entities 103

§ 15.5 Service Provider Organizations 104

§ 15.7 Supporting Organizations 106

§ 15.8 Change of Public Charity Category 106

§ 15.9 Noncharitable Supported Organizations 108

16 Donor-Advised Funds 109

§ 16.1 Basic Definitions 109

§ 16.3 Types of Donor Funds 109

§ 16.9 Statutory Criteria 109

§ 16.12 Tax Regulations 110

§ 16.13 DAF Statistical Portrait 110

§ 16.14 Criticisms and Commentary 112

17 Corporate Foundations 121

§ 17.3A Private Benefit Doctrine 121

§ 17.5 Self-Dealing Rules 122

§ 17.6 Other Private Foundations Rules 122

Table of Cases 123

Table of IRS Revenue Rulings and Revenue Procedures 129

Table of IRS Private Determinations Cited in Text 133

Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 141

About the Author 157

About the Online Resources 159

Cumulative Index 161

The Art of Achieving Your Full Potential

Potentialize

An unconventional, no-bullshit guide to forging a rewarding career that actually maps onto the things you care about in the world—a dream job where “the hustle doesn’t feel like hustle”—from a leading venture capitalist, based on his viral college talk Today, Bill Gurley is known for his successful investments in companies like Uber. But before he found his dream job in venture capital, Gurley came close to falling into a trap that affects millions: “career regret.” Family pressure and a broken education system push too many young people onto a conveyer belt where the destination is a small subset of idealized “safe” jobs. But, as new research by Gurley and the Wharton School of Business shows, 6 in 10 people are likely to regret their career choice years down the road. Humans spend an estimated 80,000 hours of their lives at work. Shouldn’t that time be spent doing something you love? How can you avoid the trap of career regret? For the past two decades, Gurley has observed people who have climbed to the top in fields ranging from technology to hospitality to entertainment—and who radiate joy in their chosen field. Why did they thrive while others floundered? Is there a formula to finding your dream job? In Runnin’ Down a Dream, Gurley breaks down the components of success, identifying six key tenets that will set young people up for flourishing, purpose-filled careers: 1. Chase Your Curiosity 2. Hone Your Craft 3. Develop Mentors in Your Field 4. Embrace Your Peers 5. Go Where the Action Is 6. Always Give Back These, Gurley contends, are the timeless ingredients for success. In this book, he brings them to life—through his own captivating, straight-talk voice and revealing stories of a handful of iconic individuals who epitomize them. “Life,” as Gurley’s writes, “is a use-it-or-lose-it proposition.” A much-needed corrective to talk of “lazy jobs” and “quiet quitting,” this book will inspire a new generation to step off the conveyer belt, find the things that make them insatiably curious, and turn those fascinations into a thriving career—where the work doesn’t feel like work at all.

How to Thrive in a Career You Actually Love

Runnin' Down a Dream

"Kishshana has been an inspiration to me as an entrepreneur, coach, and friend, offering me the opportunity to watch her live out and lead others through the principles and practices she writes about in Busy Is A Four-Letter Word. She has given us a gift by assembling the wisdom she has gained in this accessible and authentic Bible for anyone who has grown up believing they would have to work twice as hard to get half as much in life and leadership. The good news Kishshana shares in Busy Is A Four-Letter Word is a healing balm with applicable lessons and tools for achieving the harmony needed to live purposeful, balanced lives." -MARIA DAUTRUCHE, Founder of dopwell group LLC "In Busy Is A Four-Letter Word, Kishshana Palmer does what she does best-cuts right through the noise by bringing us the truth via humor and complete relatability. With her 5-Step ReThink Method, Kishshana shows us how to ditch the glorification of busyness and embrace actual self-care, rest, and the power of saying 'no'. It's a loving wake-up call that delivers exactly what we need to overcome 'martyritis' and thrive by doing less. This book will be on my nightstand for years to come." -MALLORY ERICKSON, author of What the Fundraising "Busy Is A Four-Letter Word is a revelation. In her approach to supporting effective, efficient, healthy living and leading, Kishshana manages to bring together the best of many worlds. She brings us nostalgia with pop-culture characters we love, but through a fresh lens of reflection. She gives us personal stories that are vulnerable and authentic, accessible and resonant, approachable and real. She gives us validating research and practical applications that move us past words into action. Throughout this worthwhile read, I was tickled pink, seeing red, feeling in true-blue community and accelerated through a green light to make tangible changes in how I approach my life and work. You will be too." -AJUAH HELTON, Long Time Education Leader and Woman Who Regularly Does Too Much

A Guide to Achieving More by Doing Less

Busy Is a Four-Letter Word

Strategies for improving resilience, incorporating complexity theory, risk analysis, and systems thinking with a rigorous mathematical treatment The Science of Resilience delves into the fascinating field of resilience science, exploring how various systems, ranging from physical infrastructure to social networks, can withstand and recover from disruptions. This interdisciplinary subject combines principles from complexity theory, risk analysis, and systems thinking to understand and mitigate the impacts of events like natural disasters, cyber-attacks, and economic crises. By using mathematical models and real-world examples, the book provides practical tools and strategies for designing resilient systems that can adapt and thrive in the face of uncertainty. Written by a highly qualified author with significant experience in the field, this book: <ul> <li>Covers synchronization, bottleneck analysis, epidemic modeling, social network disinformation and how to counter it, and restructuring a system to increase resilience</li> <li>Explains phase change and shows how to apply it to general complex systems</li> <li>Integrates rigorous mathematical models with real-world applications through mini case studies and hypothetical examples covering physical, economic, and social systems</li> <li>Provides tools and strategies to design resilient systems, analyze potential risks, and plain for resilience</li> </ul> Addressing an important gap in risk and resilience literature, this book offers valuable insights for engineering and systems design professionals, complexity science and risk analysis researchers, and graduate students in related fields, as well as anyone interested in the science of resilience.

Complexity, Risk Modeling, and Systems

The Science of Resilience

Answers to the business paradox of focusing on serving society and still be prosperous The Caring Company: How Great Companies Do One Thing Better Than the Rest clearly shows how businesses can choose to serve the common good as #1 priority and still achieve higher performance. Rather than simply transacting with their customers, suppliers, and the local community, this book explains how companies who instead build unconditionally caring relationships with them are rewarded economically for doing so. Written in a lively narrative style and backed by research from history and economics to psychology and philosophy and by many case studies of contemporary companies that have successfully adopted this new business paradigm, this book also discusses: <ul> <li>Challenges in accepting and implementing a radically new business paradigm and ways to overcome them</li> <li>How to make employees willing to provide unconditional care to customers, suppliers, and the local community</li> <li>The origins of capitalistic enterprise, which have surprisingly been about more than just money and the future of capitalism remodeled around the caring companies</li> </ul> The Caring Company: How Great Companies Do One Thing Better Than the Rest is a timely, essential read for managers, executives, business leaders, and entrepreneurs seeking to align their heartset with their mindset and transform their businesses to serve society while achieving greater business success. By doing so, they will reshape the free-market economy for the better.

How to Shift Business and the Economy for Good

The Caring Company

An eye-opening strategy guide for business leaders navigating the introduction of artificial intelligence In Between You and AI: Unlock the Power of Human Skills to Thrive in an AI-Driven World, digital transformation speaker and economist Andrea Iorio delivers a clear and actionable roadmap to not just maintain relevance, but to thrive as the technology we all work with everyday changes rapidly. The author offers a three-part framework addressing the cognitive, behavioral, and emotional dimensions of tech transformation, walking readers through the steps to developing the human skills needed to thrive in the modern marketplace. Between You and AI challenges you to embrace artificial intelligence as a partner and unlock the uniquely human potential that defines the future of work. You'll also find: <ul> <li>Real-world strategies, examples, and insights that you can use immediately in your own company</li> <li>Tools to help leverage AI as a strategy for growth, rather than as "competition" for human labor</li> <li>Ways to lead others with trust and emotional intelligence, creating value where AI cannot</li> </ul> This book answers the question, "How do we make humans indispensable in a world of machines?" It's a blueprint to building hybrid teams-human and AI-that effectively innovate, unlock resilience, and achieve long-term success. It's perfect for managers, executives, and other business leaders in virtually any industry.

Unlock the Power of Human Skills to Thrive in an AI-Driven World

Between You and AI

The Bruce Springsteen Framework to Elevating Your Leadership

Lead Like The Boss

ACCOMPLISH YOUR WILDEST AMBITIONS BY BREAKING THEM DOWN INTO SMALL, MANAGEABLE PIECES Microwins: Go Small, Build Momentum, and Tackle the Goals that Actually Matter in Life, by former NFL coach and renowned leadership advisor Daron K. Roberts, shares a revolutionary approach to achieving life's most ambitious goals. Through the concept of Microwins-small, manageable victories that cumulatively lead to significant achievements-Roberts offers an inspiring guide to realizing your full potential. This book demystifies the journey towards your Big Ass Goal, breaking it down into attainable, incremental steps that lead to long-lasting satisfaction, fulfillment, and happiness. Whether it's advancing in your career, enhancing your personal relationships, or improving your health, Microwins provides the blueprint for continuous growth and improvement in every important aspect of life. Roberts challenges and overturns the myths and mindsets that limit potential, advocating for a focused, purpose-driven approach to well-being. With practical advice on reconfiguring self-talk and concentrating on the next achievable step, this book empowers you to initiate an unending series of victories. Ideal for leaders, professionals, athletes, and anyone eager to discover their true capabilities, Microwins offers a simple, yet powerful strategy for breaking down daunting objectives into achievable fragments, ensuring a path of steady progress towards even the most ambitious dreams. Embrace the power of going small to achieve big-this is your playbook for life's grandest ambitions.

Go Small, Build Momentum, and Tackle the Goals that Actually Matter in Life

Microwins

How You Can Find, Prepare For, and Thrive in Them

Internships in the Private Sector

Towards AI-based Strategy Planning

Strategic Analytics

This practical guide, written by a seasoned technology leader with over 25 years of experience, is packed with real-world advice and battle-tested solutions. Whether you're a new or aspiring IT leader or a seasoned one, this book will equip you with the knowledge and tools you need to navigate the challenges of managing and transforming digitally your company or department.The Digital Leader's Playbook is not your typical IT leadership book. It's a concise and easy-to-use reference guide filled with 60 key maxims - each one a shot of practical wisdom for becoming a successful tech leader. The author offers transferable insights and lessons from his successes working in technology leadership from sectors as varied as banking, retail, transport, chemicals and construction, and solving real-business challenges. As a result, readers will learn how to manage their team better, manage their time more effectively, introduce new technology and manage innovation, manage suppliers and business partners better, and engage with the technology that the company really values.

60 fundamental maxims for success for today’s IT executive

The Digital Leader's Playbook

Von der Haltung zur Handlung - Führungskompetenzen und Tools für mehr Wohlbefinden und Leistung

Wertschätzende Führung

The Tax Law of Private Foundations

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