With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much–needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in–depth legal explanations. Capturing all–new developments in the private foundations arena, the new edition presents you with line–by–line instructions, sample–filled IRS forms, and complete citations.
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