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

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

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

Internships in the Private Sector

Islamic Regtech: An Introduction and Practical Guide demonstrates the benefits of Islamic Regtech for various stakeholders, using relevant case studies and outlining solutions to specific problem statements.

A complete Islamic Regtech framework is set out, with deep dives into each of the Regtech areas and subareas. Additional requirements for Islamic finance are discussed in detail, along with the benefits that each group of solutions can offer, the technology which is required, and so on.

The book concludes with a practical guide for financial institutions to evaluate, select and integrate Islamic Regtech solutions with their technology landscape and business processes, as well as how to leverage Islamic Regtech to mitigate operational risk.

Islamic Regtech: An Introduction and Practical Guide demonstrates the benefits of Islamic Regtech for various stakeholders, using relevant case studies and outlining solutions to specific problem statements.

A complete Islamic Regtech framework is set out, with deep dives into each of the Regtech areas and subareas. Additional requirements for Islamic finance are discussed in detail, along with the benefits that each group of solutions can offer, the technology which is required, and so on.

The book concludes with a practical guide for financial institutions to evaluate, select and integrate Islamic Regtech solutions with their technology landscape and business processes, as well as how to leverage Islamic Regtech to mitigate operational risk.

An Introduction and Practical Guide

Islamic Regtech

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Modern Business Analytics: 2025 Release ISE

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Pitch Your Potential

An incisive, evidence-based guide to unlocking your full potential If you feel overwhelmed, burned out, stuck, or constantly on edge, you may be trapped in survival mode. Life in this state becomes an endless cycle of reactivity, where you stay guarded against every perceived threat and shrink yourself to stay safe. It's draining, confining, and prevents you from fully thriving. In A Guide to Thriving, you'll discover how reclaiming your agency can transform your life. Agency is our capacity to be active participants in our lives by making intentional choices, guided by the belief that our decisions matter and have impact. This book offers a practical map with nine essential elements of personal growth to help you step into a thriving life. You'll learn to: <ul> <li>Recognize when survival mode is in control.</li> <li>Break free from the limiting beliefs holding you back.</li> <li>Apply the science-backed AIR method (Awareness, Inquiry, Reframing) to create a life that feels expansive, connected, resilient, meaningful, and full of possibility.</li> </ul> You've spent long enough in survival mode. Let A Guide to Thriving empower you to make bold choices that help you, your team, your family, and your community thrive. You're meant for more than just getting by. You're meant to thrive.

The Science Behind Breaking Old Patterns, Reclaiming Your Agency, and Finding Meaning

A Guide to Thriving

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Upfront

From a former President of Tesla comes The Algorithm-the first book written by any of Elon Musk's direct reports-a transformative guide for leaders, entrepreneurs, and innovators who want to emulate the paradigm-shattering approach Musk used to launch Tesla and SpaceX to meteoric success. Jonathan McNeill had already founded and sold six startups when Sheryl Sandberg introduced him to Elon Musk, who was looking for help at Tesla. McNeill was steeped in the lean principles that had made Toyota a global powerhouse-principles focused on achieving efficiency and optimization by incrementally improving existing systems and processes. What he learned from Elon at Tesla was its antithesis, an approach that required radical rethinking to explode the status quo, attack complexity, and set seemingly unrealistic goals. Elon called this five-step framework "The Algorithm."1. Question every requirement. 2. Delete every possible step in the process. 3. Simplify and optimize. 4. Accelerate cycle time. 5. Automate. In this book, McNeill details this tremendously powerful set of tools, which brought Tesla from a production crisis that threatened to derail it to a period of hypergrowth. During his tenure, revenue boomed from $2B to $20B in just 30 months. Since his departure from Tesla, McNeill has used The Algorithm in every enterprise he has worked with to supercharge speed, efficiency, innovation, and growth. Featuring case studies from Tesla and SpaceX, as well as from Lululemon, GM, and companies of various sizes across industries, he reveals how any business can do the same and achieve the unimaginable.

The Hypergrowth Formula that Transformed Tesla, Lululemon, General Motors and SpaceX

The Algorithm

Zum Werk
In der Anfangsphase einer Unternehmensgründung sowie in den darauffolgenden Jahren stellen sich rechtliche Fragen aus den unterschiedlichsten Rechtsgebieten, wie etwa Gesellschafts-, Gewerbe-, IP/IT- und Datenschutz-, Steuer-, Arbeits- und Insolvenzrecht sowie Compliance/Corporate Governance.
Zu diesem Zeitpunkt ist jedoch meist kein großes Budget für eine umfangreiche rechtliche Beratung vorhanden, obwohl bereits wichtige Weichenstellungen für den wirtschaftlichen Erfolg des Unternehmens getroffen werden, etwa bei der Wahl der Gesellschaftsform, dem Gesellschaftsvertrag oder dem Schutz von Ideen durch Patente.
Auch Rechtsanwältinnen und Rechtsanwälte, die mit der Beratung junger Unternehmen betraut sind, haben Fragestellungen aus den unterschiedlichsten Rechtsbereichen zu beantworten.
Das vorliegende Handbuch ist als Nachschlagewerk sowohl für Gründende als auch für die Anwaltschaft konzipiert, das einen Überblick über die rechtlichen Gesichtspunkte einer Unternehmensgründung und der ersten Geschäftsphase bietet. Dabei wird auf Fallstricke hingewiesen und werden Gestaltungsmöglichkeiten an die Hand gegeben. Checklisten und Formulierungshilfen liefern konkrete Hilfestellung für die Praxis.
Die Themenbereiche werden jeweils in Grundzügen behandelt und so erläutert, dass Gründende ein praxisorientiertes Nachschlagewerk erhalten. Zudem hilft es ihnen dabei, Fragestellungen korrekt einzuordnen und Beratungsbedarf zu erkennen. Rechtsanwältinnen und Rechtsanwälten ermöglicht es einen ersten Einstieg für die Beratung von Start-ups in für sie fremden Rechtsgebieten und bildet einen Ausgangspunkt für weitere Recherchen.

Vorteile auf einen Blick<ul><li>Überblick über relevante rechtliche Fragestellungen</li><li>Starke Praxisorientierung</li><li>Checklisten und Formulierungshilfen</li></ul>
Zielgruppe
Für Gründungsinteressierte, Start-ups, Gründerzentren und Rechtsanwaltschaft.

Zum Werk In der Anfangsphase einer Unternehmensgründungstellen sich rechtliche Fragen aus den unterschiedlichsten Rechtsgebieten, wie etwa Gesellschafts-, Gewerbe-, IP/IT- und Datenschutz-, Steuer-, Arbeits- und Insolvenzrecht sowie Compliance/Corporate Governance. Zu diesem Zeitpunkt ist bei Start-ups jedoch oftmals kein großes Budget für eine umfangreiche rechtliche Beratung vorhanden, obwohl bereits wichtige Weichenstellungen für den wirtschaftlichen Erfolg des Unternehmens getroffen werden, etwa durch die Wahl der Gesellschaftsform, den Gesellschaftsvertrag oder den rechtlichen Schutz von Ideen. Auch Rechtsanwältinnen und Rechtsanwälte, die mit der Beratung junger Unternehmen betraut sind, haben Fragestellungen aus den unterschiedlichsten Rechtsbereichen zu beantworten. Das vorliegende Handbuch ist als Nachschlagewerk sowohl für Gründende als auch für die Anwaltschaft konzipiert, das einen Überblick über die rechtlichen Gesichtspunkte einer Unternehmensgründung und der ersten Geschäftsphase bietet. Dabei wird auf Fallstricke hingewiesen und es werden Gestaltungsmöglichkeiten an die Hand gegeben. Checklisten und Formulierungshilfen liefern konkrete Hilfestellung für die Praxis. Die Themenbereiche werden jeweils in Grundzügen behandelt und so erläutert, dass Gründende ein praxisorientiertes Nachschlagewerk erhalten. Zudem hilft es ihnen dabei, Fragestellungen korrekt einzuordnen und Beratungsbedarf zu erkennen. Rechtsanwältinnen und Rechtsanwälten ermöglicht es einen ersten Einstieg für die Beratung von Start-ups in für sie fremden Rechtsgebieten und bildet einen Ausgangspunkt für weitere Recherchen. Vorteile Auf Einen Blick<ul><li>Überblick über relevante rechtliche Fragestellungen</li><li>starke Praxisorientierung</li><li>Checklisten und Formulierungshilfen</li></ul> Zielgruppe Für Gründungsinteressierte, Start-ups, Gründerzentren und Rechtsanwaltschaft.

Recht für Start-ups

How ideas from science can transform your life

The Art of Physics

"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

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Learn how to organize your time and productivity effectively so you can get more done, work more efficiently and achieve better results.

How to Be Organized, Productive and Get Things Done

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The Tax Law of Private Foundations

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