2023 2024 Private Foundation Handbook and Compliance Guide 9780808058915 WOLTERS

Description: Private Foundation Handbook and Compliance Guide (August 2023 edition) FAST shipping by PRIORITY mail, FEDEX or UPS "Private Foundation Handbook and Compliance Guide focuses not only on a private foundation's annual, ongoing reporting requirements of the Form 990-PF, but also incorporates operational and governance concerns. With the instructions to the Form 990-PF lacking in details and the Internal Revenue Service lacking in resources to make improvements to these instructions, this Guide was written as a means to be an invaluable resource to tax preparers, consultants, and foundation managers alike. This publication draws on and cites to information from Treasury Regulations, other authoritative guidance issued by the Treasury, and decades of reporting experience to provide users with practical operational and reporting guidance. Chapter 1: Introduction and History of Private Foundations Chapter 2: Life Cycle of a Private Foundation Chapter 3: Part I—Analysis of Revenue and Expenses Chapter 4: Part II—Balance Sheets Chapter 5: Part III—Analysis of Changes in Net Assets or Fund Balances Chapter 6: Part IV—Capital Gains and Losses for Tax on Net Investment Income Chapter 7: Qualification Under Section 4940(e) for the Reduced Tax on Net Investment Income Chapter 8: Part V—Excise Tax Based on Investment Income (IRC Section 4940(a), 4940(b), 4940(e), or 4948) Chapter 9: Part VI-A—Statements Regarding Activities Chapter 10: Part VI-B—Statements Regarding Activities for Which Form 4720 May be Required Chapter 11: Part VII—Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Independent Contractors Chapter 12: Part VIII-A—Summary of Direct Charitable Activities Chapter 13: Part VIII-B—Program-Related Investments Chapter 14: Part IX—Minimum Investment Return Chapter 15: Part X—Distributable Amount Chapter 16: Part XI—Qualifying Distributions Chapter 17: Part XII—Undistributed Income Chapter 18: Part XIII—Private Operating Foundations Chapter 19: Part XIV—Supplementary Information Chapter 20: Part XV-A and B—Analysis of Income-Producing Activities Chapter 21: Part XVI—Information Regarding Transfers to and Transactions and Relationships with Noncharitable Exempt Organizations Chapter 22: Signature Block Chapter 23: Donors, Disclosure and Documentation Chapter 24: Board Review of the Form 990-PF Index

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