The Tax Law of Private Foundations

The essential tax law resource for private foundations, completely revised and updated

Completely revised and updated, The Tax Law of Private Foundations, Fifth Edition is a much-needed guide that reflects the massive tax laws that apply to private foundations. The statutory requirements that apply to private foundations can make understanding filing and reporting activities overly complex without a basic knowledge of the underlying law and practice. Authors Bruce R. Hopkins and Jody Blazek—noted experts in the field—provide the needed background information for understanding the federal tax statutory law, clear explanations of pertinent regulations, rulings, and court opinions, and their perspective, based on decades of practice, on various aspects of this multifaceted area of the law.

The Tax Law of Private Foundations, Fifth Edition is designed to help lawyers, accountants, and executives of private foundations deal with the often-difficult process of compliance. In addition, the book features in-depth summaries of the tax law concerning public charities and the evolving law applicable to donor-advised funds.

Private foundation professionals have come to rely on The Tax Law of Private Foundations and the companion website as an authoritative guide for complyin with the current tax laws.