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39 results on '"Charitable foundations -- Taxation"'

1. SECTION 4968 AND TAXING ALL CHARITABLE ENDOWMENTS: A CRITIQUE AND A PROPOSAL.

Author

Zelinsky, Edward A.

Subjects
Charitable foundations -- Taxation, Unrelated business income tax -- Laws, regulations and rules -- Management, Endowments -- Taxation, Universities and colleges -- Donations -- Finance -- Taxation, Education grants, Hospitals, Liberalism, Taxation, Museums, Tax policy, Government regulation, Company business management, Company financing, Internal Revenue Code (I.R.C. 4968)
Abstract

I. INTRODUCTIONSection 4968, (1) te statute formerly known as the Tax Cuts and lob Act, (2) imposes a tax on the investment incomes of some college and university endowments. Critics [...]

Published
2018

2. Deploying company foundations in battle for tech talent: managing compliance issues, planning opportunities for tax departments are key concerns.

Author

Chang, Victor

Subjects
Tax planning -- Laws, regulations and rules -- Management, Scholarships -- Taxation, Educational programs -- Taxation, Charitable foundations -- Taxation, Company business management
Abstract

With top companies in Silicon Valley and elsewhere engaged in heated competition to fill the increasing number of open job positions requiring technical skills, initiatives to expand the country's pipeline [...]

Published
2016

3. Globalism, public policy, and tax exempt status: are U.S. charities adrift at sea?

Author

Mirkay, Nicholas A.

Subjects
Tax exemption -- Laws, regulations and rules, Excise tax -- Laws, regulations and rules, Public policy (Law) -- Laws, regulations and rules, Charitable foundations -- Taxation, Government regulation
Abstract

"Here is my first principle of Foreign Policy--good government at home." (1) --William E. Gladstone, U.K. Prime Minister This Article wrestles with whether charitable organizations' international activities can or should [...]

Published
2013

4. Recycling charitable dollars: IRS gives green light to more program-related investments: expanded guidance opens door for foundations to make creative use of precious charitable resources.

Author

Evans, Allison L. and Petrovits, Christine M.

Subjects
Investment income -- Laws, regulations and rules, Nonprofit organizations -- Investments, Charitable foundations -- Taxation, Government regulation, Company investment, Internal Revenue Code (I.R.C. 4944(c)) (I.R.C. 170(c)(2)(B))
Abstract

Private foundations lost more than 20% of their assets during the economic crisis, according to the Foundation Center (see Foundation Growth and Giving Estimates, available at tinyurl.com/2vhk93e). At the same [...]

Published
2013

5. Private foundations in transition: governance issues in 2011.

Author

Allison, Grace, Gallagher, Janne G., and Slugg, Ramsay H.

Subjects
Tax exemption -- Laws, regulations and rules, Charitable foundations -- Taxation, Government regulation
Abstract

This is the second article in a two-part series, based on a presentation made at the 2010 American Bar Association Section of Real Property, Trust and Estate Law Spring Symposia. [...]

Published
2011

7. Governing private foundations using the tax law

Author

Sansing, Richard and Yetman, Robert

Subjects
Charitable foundations -- Laws, regulations and rules, Charitable foundations -- Taxation, Tax law -- Interpretation and construction, Tax law, Government regulation, Banking, finance and accounting industries, Business
Abstract

Tax law for private charitable foundations in the process of managing them is discussed.

Published
2006

8. Charities update: 2004 budget proposals.

Author

Manwaring, Susan M. and Hayhoe, Robert B.

Subjects
Tax returns -- Laws, regulations and rules, Tax appeals -- Laws, regulations and rules, Tax penalties -- Laws, regulations and rules, Charitable foundations -- Taxation, Nonprofit organizations -- Taxation, Government regulation
Published
2004

10. Is it time to give the foundation tax the heave-ho?

Author

Stokeld, Fred

Subjects
Charitable foundations -- Taxation, Internal Revenue Code (I.R.C. 4940)
Abstract

Officials in the nonprofit and charitable foundation sectors believe it is time to repeal IRC section 4940, which mandates a tax on investment income of private foundations. Foundation proponents argue the funds not paid in tax would be distributed to charities. Opponents argue the tax revenue is used to pay costs for administering foundation regulations.

Published
1999

11. Charitable-Deduction Fight Distracts From Battle With Bigger Stakes

Author

Garment, Suzanne and Lenkowsky, Leslie

Subjects
Charitable foundations -- Taxation, Tax deductions -- Laws, regulations and rules, Government regulation, Sociology and social work
Abstract

Byline: Suzanne Garment and Leslie Lenkowsky As President Obama gets ready to unveil his fiscal 2014 budget this week, everybody in the nonprofit world will be watching to see whether [...]

Published
2013

12. Lobbying on Charitable Deductions and More: a Snapshot of Spending

Author

Frostenson, Compiled By Sarah

Subjects
Charitable foundations -- Taxation, Tax deductions -- Statistics, Sociology and social work
Abstract

Byline: Compiled by Sarah Frostenson Association of Fundraising Professionals 2012: $75,000 | 2011: $100,000 Issues: Charitable-deduction, provisions to expand tax-free distributions from individual retirement accounts for charitable gifts (IRA rollover) [...]

Published
2013

13. Tax law - facts presented must support exemption claim.

Author

Smiley, Agenique

Subjects
Charitable foundations -- Taxation, Tax exemptions -- Laws, regulations and rules, Government regulation
Abstract

Byline: Agenique Smiley After an evidentiary hearing, an educational institution was determined to be ineligible for the Educational Institution Exemption and Charitable Institution Exemption because the facts as presented by [...]

Published
2016

14. Buffett Calls Trump's Bluff and Releases His Tax Information

Author

Cohen, Patricia

Subjects
Charitable foundations -- Taxation, Tax returns, Political campaigns, Income tax, Presidential candidates -- Political activity, General interest, News, opinion and commentary
Abstract

Warren E. Buffett is not running for president. But on Monday, Mr. Buffett, the billionaire investor, volunteered more detailed information about his income taxes than Donald J. Trump, the Republican [...]

Published
2016

15. IRS Rejects a Redesign of Foundation Tax Return

Author

Williams, Grant

Subjects
United States. Internal Revenue Service -- Tax policy, Tax returns -- Planning, Tax administration and procedure -- Laws, regulations and rules, Charitable foundations -- Taxation, Sociology and social work, Government regulation, Company business planning, Taxation, Planning, Tax policy, Laws, regulations and rules
Abstract

Byline: Grant Williams The Internal Revenue Service has turned down suggestions that it redesign the informational tax return filed by private foundations and simplify the filing rules for small private [...]

Published
2009

16. CHARITY, DRESSED UP AS A FUND FEE

Author

Feldman, Amy and Woolley, Suzanne

Subjects
Company investment, Company financing, Charitable foundations -- Finance, Charitable foundations -- Taxation
Published
2008

18. Planned giving: charitable lead trusts

Author

Midkiff, Arlene

Subjects
Taxation, Evaluation, Charitable foundations -- Taxation, Charitable trusts -- Taxation -- Evaluation, Tax deductions -- Evaluation
Abstract

As you know, you are eligible for an income tax deduction for a gift to a charity such as the ADAA Foundation. Other than yearly gifts of cash or property, [...]

Published
2008

19. Endowment's rising assets give Indy competitive edge

Author

Andrews, Greg

Subjects
Tax law -- Interpretation and construction, Nonprofit organizations -- Finance, Charitable foundations -- Taxation, Tax law, Company financing, Business, Business, regional, Lilly Endowment Inc. -- Finance
Abstract

Brian Payne and a contingent of some two dozen other Indianapolis leaders will be networking with their counterparts from urban centers across the country later this month at the CEOs [...]

Published
2016

20. Final IRS Regulations Will Impact U.S. Private Foundation Grant-Making To Foreign Charitable Organizations

Author

Bell, Megan

Subjects
United States. Internal Revenue Service -- Tax policy, Charitable foundations -- Taxation, Tax law -- Interpretation and construction, Tax law, Business, international, Internal Revenue Code
Abstract

The IRS has released final regulations that will impact how U.S. private foundations determine that a foreign charitable organization - i.e., one not organized under U.S. law or recognized as [...]

Published
2015

21. What Are The Benefits Of A Private Foundation?

Author

Giacone, Gina

Subjects
Charitable foundations -- Taxation, Tax law -- Analysis, Business, international
Abstract

The following is an excerpt from Ice Miller's Business Transition Strategies to Preserve Wealth Guide, which provides insights on a variety of topics to help ensure a smooth business transition. [...]

Published
2015

25. Evolving Fiduciary Duty Of Foundations And Endowments

Author

Johnson, Keith

Subjects
Tax exemption -- Laws, regulations and rules, Fiduciary duties -- Laws, regulations and rules, Charitable foundations -- Taxation, Government regulation, Business, international
Abstract

Directors, trustees and managers of foundations and endowments owe fiduciary duties to the organizations they oversee, similar to the fiduciary duties of directors at for-profit companies. However, foundations and endowments [...]

Published
2014

26. Comparison Between The Forthcoming Private Wealth Foundation And The Philanthropic Foundation In Luxembourg

Author

Takerkart-Wolf, Laurie-Anne

Subjects
Tax planning -- Laws, regulations and rules, Charitable foundations -- Taxation, Government regulation, Business, international
Abstract

Many years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (the 'Private Foundation'). Although the two vehicles [...]

Published
2014

27. It's Time To Rethink The Charity Deduction

Author

Thaler, Richard H.

Subjects
United States economic conditions -- Management, Charitable contributions -- Taxation, Charitable foundations -- Taxation, Tax deductions -- Laws, regulations and rules, Government regulation, Company business management, General interest, News, opinion and commentary
Abstract

NOW that Congress has actually managed to enact tax legislation, it may be time to consider some bigger issues. I hope that broad-based tax reform will be high on the [...]

Published
2010

31. HHS secretary's fund gave little to charity

Author

Weisman, Jonathan

Subjects
Company business management, United States. Department of Health and Human Services -- Officials and employees, Charitable foundations -- Officials and employees, Charitable foundations -- Taxation, Tax deductions
Published
2006

32. October 24, 2012 Notice Of Ways And Means Motion - Amendments Of Interest To Charities

Subjects
Canada. Revenue Agency -- Laws, regulations and rules, Tax law, Common law, Charitable foundations -- Taxation, Property tax -- Laws, regulations and rules, Government regulation, Tax law, Business, international, Internal Revenue Act of 1862
Abstract

On October 24, 2012 the Minister of Finance tabled a Notice of Ways and Means Motion ('NWMM') that will implement many previously proposed amendments to the Income Tax Act (the [...]

Published
2012

33. Adverse IRS Determination Sheds Light On Tax Treatment Of Accountable Care Organizations Conducting Commercial Activities

Author

Mills, Elizabeth and Stuart, Donald B.

Subjects
Medicine -- Practice, Hospitals -- Taxation -- Management -- United States, Charitable foundations -- Taxation, Company business management, Business, international
Abstract

Article by Elizabeth Mills and Donald B. Stuart* Originally published by American Health Lawyers Association In the previously released Notice 2011-20 and Fact Sheet FS-2011-11 (Notices), the Internal Revenue Service [...]

Published
2012

34. Donation tax break

Subjects
The Goldman Sachs Group Inc. -- Taxation, Tax exemption, Investment banks -- Taxation, Charities, Endowments, Charitable foundations -- Taxation, Business, Business, international
Abstract

Jun 05, 2007 (The Australian Financial Review - ABIX via COMTEX) -- A new tax-efficient charitable foundation has been launched in Australia. Goldman Sachs JBWere's Charitable Endowment Fund requires a [...]

Published
2007

35. Counting the cost of the VAT burden

Author

Roberts, Nigel

Subjects
Scotland -- Tax policy, Charitable foundations -- Taxation, Charitable contributions -- Taxation, Value-added tax -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business
Published
2007

36. Guidance on charitable vehicle donations

Subjects
Vehicles -- Donations -- Taxation, Charitable foundations -- Taxation, Banking, finance and accounting industries, Business
Abstract

The IRS has released guidance on charitable deductions for donated vehicles. The American Jobs Creation Act limited the vehicle deduction to the actual sales price of the vehicle when sold [...]

Published
2005

37. Tax advantages of charitable foundation as IRA beneficiary.

Author

Nadel, Eugene

Subjects
Individual retirement accounts -- Distribution -- Taxation, Charitable contributions -- Taxation, Charitable foundations -- Taxation, Company distribution practices
Abstract

In Letter Ruling 9341008, an individual proposed to establish a Sec. 509(a) private foundation that would qualify for exempt status as a charitable organization under Sec. 501(c)(3). She also proposed [...]

Published
1995

38. Scrutiny of down-payment gifts threatens charitable movement; Nehemiah aided home buyers while founder got fees; IRS questions tax status

Author

Corkery, Michael

Subjects
United States. Internal Revenue Service -- Investigations, Charitable foundations -- Taxation, Charitable foundations -- Officials and employees, Charitable foundations -- Finance, Charitable foundations -- Investigations, Homeowners -- Finance, Nonprofit organizations -- Taxation, Nonprofit organizations -- Finance, Nonprofit organizations -- Officials and employees, Nonprofit organizations -- Investigations, Company financing, Company legal issue, News, opinion and commentary
Published
2006

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