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ISBN: 0471405795Издательство: Wiley
A must-have guide that enables managers and trustees of private foundations, as well as their lawyers and accountants, to successfully navigate today?s increasingly complex tax laws and reporting requirements Private foundations are the most regulated of nonprofit organizations. Burdened with laws written over thirty years ago, which have become more complex and intricate, private foundations are forced to operate in a harsh legal environment. An operational or reporting mistake, no matter how innocent or inadvertent, can lead to immense tax and other penalties. To reap the charitable, tax, and other economic advantages of private foundations while avoiding the perils lurking in the myriad of tax-law traps, you must be fully informed about the basic legal requirements and the many subtleties and current developments affecting private foundations. Written by two of today?s leading authorities on the laws regulating private foundations, The Legal Answer...