Private Foundation Handbook and Compliance Guide (2023)

Format: Print Book
Product ID: 10029997-0012
ISBN: 9780808057598
Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation.

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


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More Information
Contributors Clark Nuber
Product Type Publications
ISBN 9780808057598
Format Print Book
Clark Nuber
Located in the Seattle metro area, Clark Nuber PS is home to one of the largest single-office Not-for-Profit practices in the United States. This nationally recognized group is composed of over 80 professionals who specialize in serving more than 750 not-for-profits. These professionals take a broad, holistic view of the entire financial and regulatory ecosystem in which not-for-profits function. Our involvement and investment in the industry extends beyond providing professional services to charitable organizations. Our shareholders and principals also present regularly at conferences and seminars tailored to the not-for-profit community. And, several leaders serve on national-level boards and committees that establish guidance and best-practices for the sector, including the Financial Accounting Standards Board (FASB) Not-for-Profit Advisory Committee, the TE/GE EO Council’s TIC-TAQ Forum, and the AICPA Exempt Organization Technical Resource Panel. Additionally, Clark Nuber is the author of the Form 990 Compliance Guide and the Private Foundation Handbook and Compliance Guide.