The Resource Private foundations and public charities--definition and classification, Lauren Watson Cesare

Private foundations and public charities--definition and classification, Lauren Watson Cesare

Label
Private foundations and public charities--definition and classification
Title
Private foundations and public charities--definition and classification
Statement of responsibility
Lauren Watson Cesare
Creator
Contributor
Subject
Language
eng
Summary
" ... discusses the definition and classification of private foundations and public charities. Under [section] 509, enacted by The Tax Reform Act of 1969, certain [section] 501(c)(3) organizations (charitable, educational, religious organizations) are classified as private foundations. Organizations classified as private foundations are subject to restrictions and requirements in addition to those applicable to exempt charities generally. Under [section] 4942(j)(3), also added by the 1969 Tax Reform Act, certain private foundations, known as private operating foundations, are exempted from some of those burdens placed on private foundations. Those private operating foundations, known as exempt operating foundations, are exempt from the [section] 4940 tax on investment income as well. Certain non-operating private foundations also receive special treatment."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Cesare, Lauren Watson
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 456 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Estates, gifts, and taxes portfolios
Series volume
456
http://library.link/vocab/subjectName
Charitable uses, trusts, and foundations
Label
Private foundations and public charities--definition and classification, Lauren Watson Cesare
Instantiates
Publication
Note
  • Published as Estates, gifts and trusts portfolio 876, <Oct. 5, 2007>-2012
  • Formerly published in Washington, D.C., 2000-2007
  • Title from title screen (viewed June 7, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Organizations subject to classification -- Advantages and disadvantages of public charities and private foundations -- Scope of [section] 509 -- Public charity status based on activities: Section 509(a)(1) organizations -- Publicly supported organizations -- Section 509(a)(2) organizations -- Section 170(b)(1)(A)(vi) organizations -- Community trusts -- Donor-advised funds -- Supporting organizations: Section 509(a)(3) -- Section 509(a)(4) organizations -- Private operating foundations -- Special private nonoperating foundations -- Foreign exempt organizations -- Nonexempt charitable trusts -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60448329
System details
Mode of access: World Wide Web
Label
Private foundations and public charities--definition and classification, Lauren Watson Cesare
Publication
Note
  • Published as Estates, gifts and trusts portfolio 876, <Oct. 5, 2007>-2012
  • Formerly published in Washington, D.C., 2000-2007
  • Title from title screen (viewed June 7, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Organizations subject to classification -- Advantages and disadvantages of public charities and private foundations -- Scope of [section] 509 -- Public charity status based on activities: Section 509(a)(1) organizations -- Publicly supported organizations -- Section 509(a)(2) organizations -- Section 170(b)(1)(A)(vi) organizations -- Community trusts -- Donor-advised funds -- Supporting organizations: Section 509(a)(3) -- Section 509(a)(4) organizations -- Private operating foundations -- Special private nonoperating foundations -- Foreign exempt organizations -- Nonexempt charitable trusts -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60448329
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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