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

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

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.

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Explore the current best practices and strategies in hotel operations, in this textbook for upper-level undergraduate and postgraduate students, with an emphasis on crisis and resiliency management in response to recent significant changes in the industry.

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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.
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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

"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

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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

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

Wertschätzende Führung

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

The Formula for Winning Dream Jobs, Awards, and Elite Opportunities

Pitch Your Potential

Why we need less science and more art in marketing

The Art in Marketing

Bold leadership doesn't happen by chance-it happens by choice. Boldness isn't something you're born with. It's something you build. The BOLD Leader is the neuroscience-based leadership guide for executives, entrepreneurs, and emerging leaders ready to create high-performance momentum and the results that matter most. Grounded in real-world tools and the signature D90 Method, this book helps you improve decision-making, lead under pressure, and activate bold, strategic leadership that fuels both personal growth and sustainable success. Bestselling author and Bold Industries Group founder Leigh Burgess delivers a transformative approach informed by neuroscience, leadership psychology, and decades of lived experience. Using the BOLD Framework-Believe, Own, Learn, Design-and the D90 Method, you'll adopt a bold mindset and strategy that drives real, measurable change for yourself and your teams. Inside, you'll learn how to: <ul> <li>Use fear as a signal, not a stop sign, to lead with clarity under pressure</li> <li>Navigate high-stakes conversations with trust and presence</li> <li>Make confident, aligned decisions without overthinking</li> <li>Accelerate your impact with tools to expand your capacity and sharpen your edge</li> <li>Create lasting momentum in just 90 days using the D90 Method</li> </ul> The BOLD Leader gives you the mindset, structure, and tools to meet the moment and lead boldly, fueled by intention, not reaction. This is a system built for today's complexities and tomorrow's unknowns. Your next level is calling. Being bold isn't a one-time act-it's a rhythm, a standard, and now, your leadership advantage.

The BOLD Leader: Decide What Matters and Deliver What Counts

Routledge Contemporary Corporate Governance

Presents a view of what constitutes project governance, how it relates to corporate governance, and how it can be deployed in organizations to enhance corporate performance.

This book presents a clear view of what constitutes project governance, how it relates to corporate governance, and how it can be deployed in organizations to enhance corporate performance.

Integrating Corporate, Program and Project Governance

Project Governance

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