Private Foundations

Tax Law and Compliance, 2005 Cumulative Supplement

• Author(s): Bruce R. Hopkins, Jody Blazek,
• Publisher: Wiley
• Pages: 192
• ISBN_10: 0471728810
  ISBN_13: 9780471728818
  
• Language: en
• Categories: Business & Economics / Nonprofit Organizations & Charities / General , Business & Economics / General ,

Description:... The 2005 Cumulative Supplement includes the following:

• Form 990-PF (2004 version), filled in to illustrate reporting issues, is included in Chapter 12 to encourage careful consideration of its preparation.
• Revised application for recognition of exemption (Form 1023) is included in Chapter 2 along with some details about preparation of the form and some traps inherent therein.
• Application of the self-dealing rules in general, the personal services exception, the exception for incidental benefits, and foundation-funded disaster relief programs are also discussed.