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The Tax Law of Private Foundations, 2021 Cumulative Supplement, 5th Edition

Hopkins Bruce R.: The Tax Law of Private
Foundations

The Tax Law of Private Foundations

2021 Cumulative Supplement

Preface

Book Citations

1 Introduction to Private Foundations

§ 1.1 Private Foundations: Unique Organizations

§ 1.2 Definition of Private Foundation

§ 1.4 Private Foundation Law Primer

§ 1.5 Foundations in Overall Exempt Organizations Context

§ 1.6 Definition of Charity

§ 1.7 Operating for Charitable Purposes

§ 1.9 Private Foundation Sanctions

§ 1.10 Statistical Profile

§ 1.11 Private Foundations and Law 50 Years Later

2 Starting, Funding, and Governing a Private Foundation

§ 2.1 Choice of Organizational Form

§ 2.3 Estate Planning Principles

§ 2.4 Foundations and Planned Giving

§ 2.5 Acquiring Recognition of Tax-Exempt Status

§ 2.6 Special Requirements for Charitable Organizations

§ 2.7 When to Report Back to the IRS

3 Types of Private Foundations

§ 3.1 Private Operating Foundations

§ 3.3 Conduit Foundations

§ 3.8 Split-Interest Trusts

§ 3.9 Foreign Private Foundations

4 Disqualified Persons

§ 4.1 Substantial Contributors

§ 4.2 Foundation Managers

§ 4.3 Certain 20 Percent Owners

§ 4.4 Family Members

§ 4.5 Corporations or Partnerships

§ 4.6 Trusts or Estates

5 Self-Dealing

§ 5.1 Private Inurement Doctrine

§ 5.2 Private Benefit Doctrine

§ 5.3 Definition of Self-Dealing

§ 5.3A Excess Compensation Tax

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

§ 5.5 Loans and Other Extensions of Credit

§ 5.6 Payment of Compensation

§ 5.8 Uses of Income or Assets by Disqualified Persons

§ 5.11 Indirect Self-Dealing

§ 5.12 Property Held by Fiduciaries

§ 5.14 Additional Exceptions

§ 5.15 Issues Once Self-Dealing Occurs

6 Mandatory Distributions

§ 6.1 Distribution Requirements--in General

§ 6.2 Assets Used to Calculate Minimum Investment Return

§ 6.3 Determining Fair Market Value

§ 6.5 Qualifying Distributions

7 Excess Business Holdings

§ 7.1 General Rules

§ 7.2 Permitted and Excess Holdings

§ 7.3 Functionally Related Businesses

§ 7.7 Excise Taxes on Excess Holdings

8 Jeopardizing Investments

§ 8.2 Prudent Investments

§ 8.3 Program-Related Investments

9 Taxable Expenditures

§ 9.1 Legislative Activities

§ 9.2 Political Campaign Activities

§ 9.3 Grants to Individuals

§ 9.4 Grants to Public Charities

§ 9.5A Funding of Employee Hardship Programs

§ 9.6 Grants to Foreign Organizations

§ 9.8 Internet and Private Foundations

§ 9.9 Spending for Noncharitable Purposes

§ 9.10A Distributions to Group Exemption Organizations

§ 9.11 Excise Tax for Taxable Expenditures

10 Tax on Investment Income

§ 10.1 Rate of Tax

§ 10.3 Formula for Taxable Income

§ 10.5 Foreign Foundations

11 Unrelated Business Activity

§ 11.1 General Rules

§ 11.2 Exceptions

§ 11.3 Rules Specifically Applicable to Private Foundations

§ 11.4 Unrelated Debt-Financed Income Rules

§ 11.5 Calculating and Reporting the Tax

12 Tax Compliance and Administrative Issues

13 Termination of Foundation Status

§ 13.1 Voluntary Termination

§ 13.3 Transfer of Assets to a Public Charity

§ 13.4 Operation as a Public Charity

§ 13.6 Termination Tax

14 Charitable Giving Rules

§ 14.1 Concept of Gift

§ 14.2 Basic Rules

§ 14.4 Deductibility of Gifts to Foundations

§ 14.5 Qualified Appreciated Stock Rule

§ 14.8 Planned Giving Revisited

§ 14.9 Administrative Considerations

15 Private Foundations and Public Charities

§ 15.2 Evolution of Law of Private Foundations

§ 15.3 Organizations with Inherently Public Attributes

§ 15.4 Publicly Supported Organizations--Donative Entities

§ 15.5 Service Provider Organizations

§ 15.7 Supporting Organizations

§ 15.8 Change of Public Charity Category

§ 15.9 Noncharitable Supported Organizations

16 Donor-Advised Funds

§ 16.1 Basic Definitions

§ 16.3 Types of Donor Funds

§ 16.7 Public Charity Status of Funds

§ 16.9 Statutory Criteria

§ 16.12 Tax Regulations

§ 16.13 DAF Statistical Portrait

§ 16.14 Criticisms and Commentary

17 Corporate Foundations

§ 17.2 Reasons for Establishment of a Corporate Foundation

§ 17.3 Private Inurement Doctrine

§ 17.3A Private Benefit Doctrine

§ 17.5 Self-Dealing Rules

§ 17.6 Other Private Foundations Rules

§ 17.7 Tax on Excess Compensation: Potentially Applicable Exceptions Illustrated

Table of Cases

Table of IRS Revenue Rulings and Revenue Procedures

Table of IRS Private Determinations Cited in Text

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

About the Author

About the Online Resources

Cumulative Index

2026 Supplement

Tax Planning and Compliance for Tax-Exempt Organizations

Le leggi fiscali federali 2026

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The Tax Law of Private Foundations

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