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Private Foundation: Tax Law and Compliance, 2004 Supplement
Private Foundation Tax Law and Compliance 2004 Supplement Author:Bruce R. Hopkins, Jody Blazek The first supplement contains new information on:
Revised applications for recognition of exemption (Form 1023) and annual information returns (Forms 990, 990-PF). Drafts of these proposed forms are in the supplement.
Application of the self-dealing rules in general, the personal services exception, the e... more »xception for incidental benefits, and foundation-funded disaster relief programs.
Legislation that would revise some of the private foundation rules (such as payout requirement and the level of the self-dealing tax).