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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 B: 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 Small but Mighty Teams Overcome the Odds

David vs. Goliath

Passionately Transforming Management

"What an interesting agenda for this meeting." "Sustainability is a priority for our company." "We care deeply about our customers." Let's face it: We all lie. Sometimes to save face, to get out of a scrape or to protect someone's feelings, and sometimes for more malicious reasons. Generally, however, we only expect people to lie under certain circumstances, and we expect our professional environments to be beacons of truthful and honest behaviour. Deceit, untruth and disinformation have become part and parcel of the everyday political agenda. World leaders and business magnates unabashedly lie and peddle misinformation, from climate change denialism to anti-vaccine propaganda. In Passionately Transforming Management: Lies, Professor Johan Alvehus recognizes that such things are not only going on at the grand political stage - instead arguing that the utility of lies, deception and manipulation can provide key lessons for anyone interested in leadership. The author delves into differing philosophical perspectives on the morality of lying, before examining the various ways in which falsehoods find their way into our modern workplaces. Ultimately, we must begin re-assessing our professional hierarchies with a new clarity by rejecting the notion of a leader as a morally superior concept automatically deserving of adulation. We need to recognize that lies and manipulation are fundamental elements of accomplishing things in organizations. Even before working life starts, its truthfulness is dubious - who doesn't polish their CV to give a better impression? Bypassing formal structures, ensuring certain people are left out of decision processes, spreading non-factual 'visions' and lying to keep one's position safe are all essential for the accomplished manager. Passionately Transforming Management: Lies provides students, scholars and managers with a concise and provocative guide to identifying, utilising and manipulating bullshit culture.

Passionately Transforming Management: Lies

Why Organizations Keep Failingat the Things That Matter Most

Designed to Stall

Turn your great ideas into funded projects with confidence Grant funding opens doors for nonprofits, businesses, and individuals -- and the application process doesn't have to feel overwhelming. Grant Writing For Dummies walks you through the entire cycle, from finding the right funding opportunities to crafting competitive proposals that clearly communicate your mission. Written by Kim Joyce, a Grant Professional Certified consultant who has helped clients secure millions in awards, this guide sets you up for success. Get step-by-step guidance on navigating online grant portals, understanding the latest terminology, and managing your grant after it's awarded. You'll also find practical advice on focusing your proposals toward demonstrable outcomes -- something funders increasingly prioritize -- and learn how to handle new federal budget and compliance requirements. Plus, get the scoop on ethical AI use in grant applications and diversifying your revenue streams. Inside this book: <ul> <li>Learn the full grant writing process from scratch, including how to find opportunities that match your specific needs</li> <li>Build compelling proposals that clearly articulate your organization's mission, priorities, and measurable outcomes to potential funders</li> <li>Navigate online submission portals with confidence and follow best practices for creating competitive electronic grant applications</li> <li>Discover how to manage post-award activities effectively, including compliance requirements, fiscal management, and cost allocation strategies</li> <li>Explore ethical approaches to using AI tools in your grant research, proposal drafting, and application review process</li> </ul> Whether you're a nonprofit leader, a business owner seeking project funding, or an individual looking for tuition support, this Dummies guide gives you the tools and know-how to write winning grant proposals. Let's get your project funded!

Grant Writing For Dummies

Facilitator's Guide to Participatory Decision-Making

'Full of seriously good leadership wisdom - a must read for those who aspire to greatness' Richard Koch, bestselling author of The 80/20 Principle'One of the most stimulating books to read on leadership' Philip Kotler, Professor of International Marketing at the Kellogg School of Management'Loaded with practical, thought-provoking ideas on leadership that can profoundly affect your life' Brian Tracy, bestselling author of How the Best Leaders Lead and Eat That Frog!Have you ever wondered what characteristics are shared by successful business leaders? Have you ever asked yourself what it is that they do differently which makes them and their organisations stand out from the crowd? And what can you learn from them to ensure your own success? If so, The Book of Leadership is for you.Anthony Gell has conducted interviews with some of the most successful CEOs, entrepreneurs and business thinkers in the world, including Sir Terry Leahy, former CEO of Tesco, Richard Reed, founder of innocent drinks, Olaf Swantee, CEO of EE and Daniel Goleman, author of the bestselling Emotional Intelligence.Now for the first time, he is bringing together hours of exclusive interview footage into a single resource for anybody looking to improve their leadership skills.In The Book of Leadership he combines his own experiences as a CEO with those of the leaders he has interviewed to provide insights and advice in three core areas:* Part 1 looks at leaders as individuals and reveals the personal habits and attributes that have laid the foundations for their success. * Part 2 focuses on what it takes to build and motivate a world class team * Part 3 goes beyond team leadership to identify how the habits of effective leadership are carried through on a larger scale in organisations.

How to Lead at Every Level

The Book of Leadership (Revised Edition)

The fourth edition of this ground-breaking book continues to advance its mission to support groups to do their best thinking. It demonstrates that meetings can be much more than merely an occasion for solving a problem or creating a plan. Every well-facilitated meeting is also an opportunity to stretch and develop the perspectives of the individual members, thereby building the strength and capacity of the group as a whole. &nbsp; This fully updated edition of The Facilitator's Guide to Participatory Decision-Making guides readers through the struggle and the satisfaction of putting participatory values into practice, helping them to fulfill the promise of effective group decision-making. With previous editions already embraced by business and community leaders and consulting professionals around the world, this new book is even more insightful and easy to use. It features new tools, skills, exercises, and case studies with a particular emphasis on facilitating group decision-making in virtual environments.

The fourth edition of this ground-breaking book continues to advance its mission to support groups to do their best thinking. It demonstrates that meetings can be much more than merely an occasion for solving a problem or creating a plan. Every well-facilitated meeting is also an opportunity to stretch and develop the perspectives of the individual members, thereby building the strength and capacity of the group as a whole.

This fully updated edition of The Facilitator's Guide to Participatory Decision-Making guides readers through the struggle and the satisfaction of putting participatory values into practice, helping them to fulfill the promise of effective group decision-making. With previous editions already embraced by business and community leaders and consulting professionals around the world, this new book is even more insightful and easy to use. It features new tools, skills, exercises, and case studies with a particular emphasis on facilitating group decision-making in virtual environments.

Stop circling the drain with traditional business books and prepare for a deep dive into the sub-aquatic depths of corporate absurdity. This book is the definitive manifesto for the 360-degree, marcomms visioneer who isn't afraid to "think" outside the vertical cycle. From dredging the ocean of emotion for granular data to navigating the perilous gap analysis of the brandscape (otherwise known as shopping for clothes), this book skewers the pretentious nonsense of management consultants and "media johnnies" alike. It is a relentless search for integrated, implementationable insight solutions that meet customer needs you haven't even bothered to identify yet.Beyond the biting wit and "Total Con" approach to communication, this book serves a serious purpose: it is a post-mortem for a marketing world that has been pronounced "dead" so many times its corpse is restless for change. By disposing of sacred cows and dismantling the clichés that have infected our boardrooms, it seeks to rescue the English language from the clutches of those who value "impactful consumer mindshare" over actual meaning.

Pushing the Envelope Outside the Box

Enhancing Food Security and Sustainability

Rice Processing and Technology

In a world fractured by constant volatility, traditional leadership frameworks are being challenged by forces that evolve faster than institutions can interpret them. This book challenges the comforting illusion of the "Black Swan" -- that major disruptions are rare, unpredictable events best understood only after they occur. Instead, the author introduces the perma-disruption ecosystem: an environment where geopolitical, technological and regulatory forces continuously collide and compound. The true threat to modern institutions is not the rare, unforeseeable shock; it is the "Black Dragon" -- a massive systemic force that is visible long before its full consequences unfold, yet repeatedly ignored because no single signal feels urgent enough to demand action until the power to choose has already begun to disappear.Written for forward-thinking executives, board members and senior leaders, The Black Dragon delivers a rigorous architecture for institutional foresight, proactive governance and strategic transformation. At its core is Black Dragon Logic: the discipline of reading the terrain of perma-disruption. Moving beyond passive delegation and superficial agility, the book outlines a demanding new leadership contract rooted in collective intelligence and anticipatory accountability. It explains how to cut through paralyzing data noise, interpret converging power dynamics and deploy capital with confidence before disruption becomes obvious to everyone else.,

Leadership, foresight and power to win in an age of permanent disruption

The Black Dragon

More isn’t always better

The Redesign of Progress

In an era dominated by rapid artificial intelligence acceleration and economic shifts, technology is transforming work at an unprecedented pace. While productivity skyrockets, human anxiety, burnout and organizational misalignment are rising in parallel, exposing a critical gap: companies invest heavily in cutting-edge tech but underinvest in the human skills required to sustain it. This book addresses this modern crisis head-on, boldly reframing AI not as humanity's competitor, but as the ultimate accelerator that makes our uniquely human. Demistifying EI as soft skills, to position it as hardwired based on Neuroscience evidence.Moving beyond mere theory, this book delivers a practical, roadmap designed to re-humanize the workplace and unlock peak performance. At its core, the book's POWER framework details five essential capabilities leaders must master to navigate uncertainty and transformation: Personal awareness as strategy, Organizational awareness as the compass, Winning with meaning and conscious decision making, Empathy and compassion as leadership technology, Resilience and being ready to bounce forward. The book provides actionable guidance on how to transform systems to human-first organizations based on practical cases and tools.

Re-humanizing transformations in the AI era

Emotional Intelligence Power

The Tax Law of Private Foundations

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