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https://www.riss.kr/link?id=M17343357
Hoboken : John Wiley & Sons, 2025
2025
영어
343.7306/68 판사항(23)
9781394252299 $149.95
단행본(다권본)
New Jersey
The tax law of private foundations : 2024 cumulative supplement / Shane T. Hamilton, Bruce R. Hopkins.
6th ed
xiii, 242 p. : chart. ; 26 cm.
Wiley nonprofit authority Wiley nonprofit authority.
Order of authors' names reversed on previous edition.
Includes bibliographical references and index.
Introduction to private foundations -- Starting, funding, and governing a private foundation -- Types of private foundations -- Disqualified persons -- Self-dealing -- Mandatory distributions -- Excess business holdings -- Jeopardizing investments -- Taxable expenditures -- Tax on investment income -- Unrelated business activity -- Tax compliance and administrative issues -- Termination of foundation status -- Charitable giving rules -- Public charities -- Donor-advised funds -- Corporate foundations.
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