Private Foundation Handbook and Compliance Guide (2023)
Private Foundation Handbook and Compliance Guide provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.
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: Part V—Qualification Under Section 4940(e) for the Reduced Tax on Net Investment Income
Chapter 8: Part VI—Excise Tax Based on Investment Income (IRC Section 4940(a), 4940(b), 4940(e), or 4948)
Chapter 9: Part VII-A—Statements Regarding Activities
Chapter 10: Part VII-B—Statements Regarding Activities for Which Form 4720 May be Required
Chapter 11: Part VIII—Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Independent Contractors
Chapter 12: Part IX-A—Summary of Direct Charitable Activities
Chapter 13: Part IX-B—Program-Related Investments
Chapter 14: Part X—Minimum Investment Return
Chapter 15: Part XI—Distributable Amount
Chapter 16: Part XII—Qualifying Distributions
Chapter 17: Part XIII—Undistributed Income
Chapter 18: Part XIV—Private Operating Foundations
Chapter 19: Part XV—Supplementary Information
Chapter 20: Part XVI-A and B—Analysis of Income-Producing Activities
Chapter 21: Part XVII—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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