Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is the author or coauthor of more than twenty books, including The Law of Tax-Exempt Organizations, Ninth Edition; Planning Guide for the Law of Tax-Exempt Organizations; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; The Law of Fundraising, Fourth Edition; Private Foundations: Tax Law and Compliance, Third Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

• Preface xiiiAbout the Author xvChapter 1 Private Foundations and Public Charities 1Chapter 2 Disqualified Persons 30Chapter 3 Tax Law Rules In General 45Chapter 4 Mandatory Payout Rules 68Chapter 5 Prohibited Expenditures Rules 96Chapter 6 Self-Dealing Rules 124Chapter 7 Investment Rules 152Chapter 8 Business Holdings Rules 178Chapter 9 Charitable Giving 202Chapter 10 Reporting and Disclosure Requirements 221Chapter 11 Alternatives to Private Foundations 243Chapter 12 Governance Principles and Trustee Liability 268Index 296

Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is the author or coauthor of more than twenty books, including The Law of Tax-Exempt Organizations, Ninth Edition; Planning Guide for the Law of Tax-Exempt Organizations; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; The Law of Fundraising, Fourth Edition; Private Foundations: Tax Law and Compliance, Third Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

• Preface xiiiAbout the Author xvChapter 1 Private Foundations and Public Charities 1Chapter 2 Disqualified Persons 30Chapter 3 Tax Law Rules In General 45Chapter 4 Mandatory Payout Rules 68Chapter 5 Prohibited Expenditures Rules 96Chapter 6 Self-Dealing Rules 124Chapter 7 Investment Rules 152Chapter 8 Business Holdings Rules 178Chapter 9 Charitable Giving 202Chapter 10 Reporting and Disclosure Requirements 221Chapter 11 Alternatives to Private Foundations 243Chapter 12 Governance Principles and Trustee Liability 268Index 296