Private Foundation Law Made Easy

Bruce R. Hopkins 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 The Law of Tax-Exempt Organizations, Ninth Edition; Planning Guide for the Law of Tax-Exempt Organizations; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; The Law of Fundraising, Fourth Edition; Private Foundations: Tax Law and Compliance, Third Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

• Preface xiiiAbout the Author xvChapter 1 Private Foundations and Public Charities 1Chapter 2 Disqualified Persons 30Chapter 3 Tax Law Rules In General 45Chapter 4 Mandatory Payout Rules 68Chapter 5 Prohibited Expenditures Rules 96Chapter 6 Self-Dealing Rules 124Chapter 7 Investment Rules 152Chapter 8 Business Holdings Rules 178Chapter 9 Charitable Giving 202Chapter 10 Reporting and Disclosure Requirements 221Chapter 11 Alternatives to Private Foundations 243Chapter 12 Governance Principles and Trustee Liability 268Index 296