{"product_id":"private-foundation-law-made-easy-isbn-9781118653371","title":"Private Foundation Law Made Easy","description":"Now your foundation can be fully informed about the basic legal requirements affecting private foundations and avoid the perils lurking in nonprofit tax law traps. \u003ci\u003ePrivate Foundation Law Made Easy\u003c\/i\u003e clearly shows you how, with information on reaping the charitable and tax advantages of your private foundation. Filled with straightforward guidance, author Bruce Hopkins?a leading authority on the laws regulating private foundations?demystifies this topic for you and your board members with practical legal information in easy-to-understand English. \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003eAbout the Author xv\u003c\/p\u003e \u003cp\u003eChapter 1 Private Foundations and Public Charities 1\u003c\/p\u003e \u003cp\u003eChapter 2 Disqualified Persons 30\u003c\/p\u003e \u003cp\u003eChapter 3 Tax Law Rules In General 45\u003c\/p\u003e \u003cp\u003eChapter 4 Mandatory Payout Rules 68\u003c\/p\u003e \u003cp\u003eChapter 5 Prohibited Expenditures Rules 96\u003c\/p\u003e \u003cp\u003eChapter 6 Self-Dealing Rules 124\u003c\/p\u003e \u003cp\u003eChapter 7 Investment Rules 152\u003c\/p\u003e \u003cp\u003eChapter 8 Business Holdings Rules 178\u003c\/p\u003e \u003cp\u003eChapter 9 Charitable Giving 202\u003c\/p\u003e \u003cp\u003eChapter 10 Reporting and Disclosure Requirements 221\u003c\/p\u003e \u003cp\u003eChapter 11 Alternatives to Private Foundations 243\u003c\/p\u003e \u003cp\u003eChapter 12 Governance Principles and Trustee Liability 268\u003c\/p\u003e \u003cp\u003eIndex 296\u003c\/p\u003e \u003cb\u003eBruce R. Hopkins\u003c\/b\u003e is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is the author or coauthor of more than twenty books, including \u003ci\u003eThe Law of Tax-Exempt Organizations\u003c\/i\u003e, Ninth Edition; \u003ci\u003ePlanning Guide for the Law of Tax-Exempt Organizations\u003c\/i\u003e; \u003ci\u003eNonprofit Law Made Easy\u003c\/i\u003e; \u003ci\u003eCharitable Giving Law Made Easy\u003c\/i\u003e; \u003ci\u003eThe Law of Fundraising\u003c\/i\u003e, Fourth Edition; \u003ci\u003ePrivate Foundations: Tax Law and Compliance\u003c\/i\u003e, Third Edition; \u003ci\u003eThe Tax Law of Charitable Giving\u003c\/i\u003e, Third Edition; \u003ci\u003eThe Law of Intermediate Sanctions\u003c\/i\u003e; and \u003ci\u003eIRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures\u003c\/i\u003e; as well as the newsletter \u003ci\u003eBruce R. Hopkins' Nonprofit Counsel\u003c\/i\u003e, all published by Wiley.   \u003cp\u003e\u003cb\u003eThe ins and outs of private foundation law—made easy!\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eWritten by renowned author Bruce R. Hopkins, \u003ci\u003ePrivate Foundation Law Made Easy\u003c\/i\u003e is a must-read guide for accountants, consultants, investors—anyone needing to know the essentials of the laws involving private foundations. \u003c\/p\u003e\u003cp\u003eThis authoritative guide presents in-depth discussions on the differences between a private foundation and a public charity, as well as the special foundation rules concerning tax law rules, mandatory payouts, prohibited expenditures, self-dealing, and excess business holdings. It also covers crucial prudent investment standards, unrelated business rules, and charitable giving rules. \u003c\/p\u003e\u003cp\u003eDesigned to get you quickly up to speed, you will discover: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eHow to invest your foundation's endowment\u003c\/li\u003e \u003cli\u003eInvaluable information on assets involved in the calculation of the mandatory payout requirement\u003c\/li\u003e \u003cli\u003eAdvice on how to file annual returns with the IRS\u003c\/li\u003e \u003cli\u003eThe alternatives to private foundations\u003c\/li\u003e \u003cli\u003eHow to creatively use supporting organizations\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003ePacked with practical tips and invaluable advice, \u003ci\u003ePrivate Foundation Law Made Easy\u003c\/i\u003e sheds light on complex legal issues concerning private foundations with plain-language explanations of laws and regulations for non-legal professionals.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989856469221,"sku":"NP9781118653371","price":54.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118653371.jpg?v=1761785692","url":"https:\/\/k12savings.com\/products\/private-foundation-law-made-easy-isbn-9781118653371","provider":"K12savings","version":"1.0","type":"link"}