MARC Record from marc_nuls

LEADER: 02060cam 2200325 a 4500
001 9920980070001661
005 20150423132602.0
008 030411s2003 njuk 001 0 eng
010 $a 2003049654
020 $a0471444383 (cloth : acid-free paper)
035 $a(CSdNU)u242301-01national_inst
035 $a(OCoLC)52079607
040 $aDLC$cDLC$dC#P$dCKX
043 $an-us---
049 $aCNUM
050 00 $aKF6449$b.H63 2003
082 00 $a343.7306/68$221
100 1 $aHopkins, Bruce R.
245 10 $aPrivate foundations :$btax law and compliance /$cBruce R. Hopkins, Jody Blazek.
250 $a2nd ed.
260 $aHoboken, N.J. :$bJ. Wiley & Sons,$cc2003.
300 $axx, 628 p. :$bforms ;$c26 cm.
500 $aIncludes index.
505 0 $aIntroduction to private foundations -- Starting and funding 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 income -- Tax compliance and administrative issues -- Termination of foundation status -- Charitable giving rules -- Private foundations and public charities -- Donor-advised funds -- Appendix A. Sources of the law -- Appendix B. Internal Revenue Code sections -- Table of cases -- Table of IRS revenue rulings and revenue procedures -- Table of IRS determinations cited in text -- Table of cases discussed in Bruce R. Hopkins' Nonprofit counsel -- Table of IRS determinations discussed in Bruce R. Hopkins' Nonprofit counsel -- Table of IRS pivate letter rulings, technical advice memoranda, and general counsel memoranda.
650 0 $aNonprofit organizations$xTaxation$xLaw and legislation$zUnited States.
650 0 $aCharitable uses, trusts, and foundations$xTaxation$zUnited States.
700 1 $aBlazek, Jody.
949 $aKF 6449 .H63 2003$i31786101917455
994 $a92$bCNU
999 $aKF 6449 .H63 2003$wLC$c1$i31786101917455$lREFERENCE$mNULS$rN$sY $tREF-BOOK$u3/16/2005