Böcker av Bruce R. Hopkins

The Tax Law of Private Foundations Explore and understand the complex legislative and regulatory requirements governing private foundations In the Sixth Edition of The Tax Law of Private Foundations, esteemed practitioners Bruce Hopkins and Shane Hamilton provide essential guidance for navigating the intricate regulatory landscape faced by private foundations. This fully updated and annually supplemented book offers expert insight to facilitate compliance with the complex and always evolving federal tax laws. You'll discover the essential framework for understanding the excise taxes and other tax law rules that apply to private foundations, clear explanations of the pertinent statutes and regulations, rulings, and court opinions. You'll also find in-depth explanations of the procedural and administrative requirements for dealing with a violation of these private foundation rules. As the go-to resource for professionals and individuals involved with private foundations, the latest edition of The Tax Law of Private Foundations offers authoritative and illuminating explanations of this elaborate area of the law. Lawyers, accountants, tax professionals, and foundation managers will stay informed and find themselves well equipped to confidently navigate the complexities of private foundation taxation with this indispensable reference.

This book summarizes, analyzes, and explains the federal, state and local fund-raising law that is applicable to communications by and other activities of tax-exempt organizations by means of the Internet. The focus on specific law is minimal; the book extrapolates guidance from existing legal principles for Internet-using nonprofit organizations.

In the wake of a rash of scandals in the nonprofit sector, Congress has passed legislation that allows it to impose penalties against individuals and organizations for any violation of the Internal Revenue Code. This book shows nonprofit professionals how to comply with these regulations to avoid potential fines or other sanctions.

Provides answers to fund-raisers' questions such as: How do the intermediate sanctions rules apply to fund-raisers? What are the rules as to property valuation? How do the gift substantiation and quid pro quo contributions rules work? What disclosure rules apply? What rules apply to auctions and other special events? And, more.

Critical legal information for enhancing and expanding the activities of charitable fund-raisers As the competition for gifts grows increasingly intense, managers and fund-raisers for charitable organizations must learn how to work with tax and business law to optimize their return.