International charitable foundations: an introduction
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Richmond
Richmond Law & Tax [u.a.]
2002
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung |
| ISBN: | 157105281X 190450101X |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804135186725601280 |
|---|---|
| adam_text | INTERNATIONAL CHARITABLE FOUNDATIONS ALN LLNTRODUCTION BY JONATIION R.
MOORE TRANSNATIONAL PUBLISHERS I RICHMOND LAW AND TAX CONTENTS
INTRODUCTION *WHO SHOULD READ THIS BOOK XI CHAPTER 1 CHARITABLE GIVING
TODAY 1 SIZE 1 SCOPE 4 CAUSES 4 CHAPTER 2 FUNDAMENTAL CONCEPTS RELATING
TO CHARITABLE ORGANIZATIONS 9 PRIVATE INUREMENT 9 PUBLIC BENEFIT VERSUS
PRIVATE BENEFIT 10 PUBLIC CHARITIES VERSUS PRIVATE FOUNDATIONS 11
NONPROFIT VERSUS TAX-EXEMPT VERSUS CHARITABLE 12 CHAPTER 3 U.S. LEGAL
FRAMEWORK GOVERNING CHARITABLE ORGANIZATIONS 15 LEGAL STRUCTURES 15
NONPROFIT CORPORATIONS 15 TRUSTS 16 UNINCORPORATED ASSOCIATIONS 18
LIMITED LIABILITY COMPANIES 18 U.S. TAXATION 19 U.S. FEDERAL CHARITABLE
INCOME TAX DEDUCTION 20 1. INDIVIDUAL DONORS 20 GENERAL RULES 20
NON-DEDUCTIBILITY OF GIFTS TO FOREIGN CHARITIES .... 21 TREATY OVERRIDES
22 PRACTICAL CONSIDERATIONS 23 2. CORPORATE DONORS 23 3. DEDUCTION FOR
TRUSTS AND ESTATES 24 U.S. FEDERAL ESTATE & GIFT TAX DEDUCTION 25 1.
FEDERAL ESTATE TAX CHARITABLE DEDUCTION 25 2. FEDERAL GIFT TAX
CHARITABLE DEDUCTION 26 EXEMPT STATUS 26 TERMINATION OF EXEMPT STATUS 28
VII VIII * INTERNATIONAL ORGANIZATIONS AND INTERNATIONAL DISPUTE
SETTLEMENT CHAPTER 4 U.S. LEGAL CONSTRAINTS 29 PRIVATE FOUNDATION RULES
29 BACKGROUND 29 EXCISE TAX ON INVESTMENT INCOME 31 SELF-DEALING 31
MINIMUM DISTRIBUTIONS 32 EXCESS BUSINESS HOLDINGS 33 JEOPARDY
INVESTMENTS 33 TAXABLE EXPENDITURES 34 REPORTING REQUIREMENTS 35
CONCLUSIONS 36 CONSTRAINTS ON CROSS-BORDER GIVING 37 EQUIVALENCY
DETERMINATIONS 37 EXPENDITURE RESPONSIBILITY 39 CONCLUSIONS 40 CHAPTER 5
WHY CREATE A FOREIGN CHARITY? 43 THE BIAS IN U.S. LAW AGAINST PRIVATE
FOUNDATIONS 43 ADVANTAGES OF A FOREIGN CHARITABLE ORGANIZATION 44
CHAPTER 6 PICKING A JURISDICTION 47 LAW 48 FINANCIAL SERVICES
INFRASTRUCTURE 48 PROFESSIONAL INFRASTRUCTURE 49 PROXIMITY/ACCESS TO THE
UNITED STATES 50 REPUTATION 50 LANGUAGE 51 COSTS 52 CHAPTER 7
ESTABLISHING A FOREIGN CHARITABLE FOUNDATION .... 53 U.S. TAX
CONSIDERATIONS 53 SHOULD THE FOREIGN ENTITY APPLY FOR EXEMPT STATUS IN
THE UNITED STATES? 54 NOTICE REQUIREMENTS 55 TAX IMPLICATIONS OF EXEMPT
STATUS FOR FOREIGN PRIVATE FOUNDATIONS 55 1. DEDUCTIBILITY OF LIFETIME
GIFTS AND TESTAMENTARY BEQUESTS OF U.S. DONORS 56 2. EXCISE/INCOME TAXES
57 3. PRIVATE FOUNDATION REGULATORY REGIME 58 4. GRANT MAKING ACTIVITIES
59 GOVERNANCE ISSUES 59 BOARD OF DIRECTORS/TRUSTEES 60 CONTENTS * IX
COMMITTEES 61 CONTROL 62 CHAPTER 8 REPRESENTATIVE STRUCTURES 65 BERMUDA
CHARITABLE TRUSTS 65 BARBADOS CHARITABLE TRUSTS 66 BERMUDA PURPOSE
TRUSTS 66 CHAPTER 9 FURTHER RESOURCES 69 GLOSSARY OF TERMS 71 APPENDICES
73 FORM 1023: APPLICATION FOR RECOGNITION OF EXEMPTION, WITH
INSTRUCTIONS APPENDIX 1 FORM 990-PF: RETURN OF PRIVATE FOUNDATION, WITH
INSTRUCTIONS APPENDIX 2 REVENUE PROCEDURE 92-94 APPENDIX 3 FORM W-8EXP,
WITH INSTRUCTIONS APPENDIX 4 TEMPLATE: BERMUDA CHARITABLE TRUST APPENDIX
5 TEMPLATE: BARBADOS CHARITABLE TRUST APPENDIX 6 TEMPLATE: BERMUDA
PURPOSE TRUST APPENDIX 7
|
| adam_txt |
INTERNATIONAL CHARITABLE FOUNDATIONS ALN LLNTRODUCTION BY JONATIION R.
MOORE TRANSNATIONAL PUBLISHERS I RICHMOND LAW AND TAX CONTENTS
INTRODUCTION *WHO SHOULD READ THIS BOOK XI CHAPTER 1 CHARITABLE GIVING
TODAY 1 SIZE 1 SCOPE 4 CAUSES 4 CHAPTER 2 FUNDAMENTAL CONCEPTS RELATING
TO CHARITABLE ORGANIZATIONS 9 PRIVATE INUREMENT 9 PUBLIC BENEFIT VERSUS
PRIVATE BENEFIT 10 PUBLIC CHARITIES VERSUS PRIVATE FOUNDATIONS 11
NONPROFIT VERSUS TAX-EXEMPT VERSUS CHARITABLE 12 CHAPTER 3 U.S. LEGAL
FRAMEWORK GOVERNING CHARITABLE ORGANIZATIONS 15 LEGAL STRUCTURES 15
NONPROFIT CORPORATIONS 15 TRUSTS 16 UNINCORPORATED ASSOCIATIONS 18
LIMITED LIABILITY COMPANIES 18 U.S. TAXATION 19 U.S. FEDERAL CHARITABLE
INCOME TAX DEDUCTION 20 1. INDIVIDUAL DONORS 20 GENERAL RULES 20
NON-DEDUCTIBILITY OF GIFTS TO FOREIGN CHARITIES . 21 TREATY OVERRIDES
22 PRACTICAL CONSIDERATIONS 23 2. CORPORATE DONORS 23 3. DEDUCTION FOR
TRUSTS AND ESTATES 24 U.S. FEDERAL ESTATE & GIFT TAX DEDUCTION 25 1.
FEDERAL ESTATE TAX CHARITABLE DEDUCTION 25 2. FEDERAL GIFT TAX
CHARITABLE DEDUCTION 26 EXEMPT STATUS 26 TERMINATION OF EXEMPT STATUS 28
VII VIII * INTERNATIONAL ORGANIZATIONS AND INTERNATIONAL DISPUTE
SETTLEMENT CHAPTER 4 U.S. LEGAL CONSTRAINTS 29 PRIVATE FOUNDATION RULES
29 BACKGROUND 29 EXCISE TAX ON INVESTMENT INCOME 31 SELF-DEALING 31
MINIMUM DISTRIBUTIONS 32 EXCESS BUSINESS HOLDINGS 33 JEOPARDY
INVESTMENTS 33 TAXABLE EXPENDITURES 34 REPORTING REQUIREMENTS 35
CONCLUSIONS 36 CONSTRAINTS ON CROSS-BORDER GIVING 37 EQUIVALENCY
DETERMINATIONS 37 EXPENDITURE RESPONSIBILITY 39 CONCLUSIONS 40 CHAPTER 5
WHY CREATE A FOREIGN CHARITY? 43 THE BIAS IN U.S. LAW AGAINST PRIVATE
FOUNDATIONS 43 ADVANTAGES OF A FOREIGN CHARITABLE ORGANIZATION 44
CHAPTER 6 PICKING A JURISDICTION 47 LAW 48 FINANCIAL SERVICES
INFRASTRUCTURE 48 PROFESSIONAL INFRASTRUCTURE 49 PROXIMITY/ACCESS TO THE
UNITED STATES 50 REPUTATION 50 LANGUAGE 51 COSTS 52 CHAPTER 7
ESTABLISHING A FOREIGN CHARITABLE FOUNDATION . 53 U.S. TAX
CONSIDERATIONS 53 SHOULD THE FOREIGN ENTITY APPLY FOR EXEMPT STATUS IN
THE UNITED STATES? 54 NOTICE REQUIREMENTS 55 TAX IMPLICATIONS OF EXEMPT
STATUS FOR FOREIGN PRIVATE FOUNDATIONS 55 1. DEDUCTIBILITY OF LIFETIME
GIFTS AND TESTAMENTARY BEQUESTS OF U.S. DONORS 56 2. EXCISE/INCOME TAXES
57 3. PRIVATE FOUNDATION REGULATORY REGIME 58 4. GRANT MAKING ACTIVITIES
59 GOVERNANCE ISSUES 59 BOARD OF DIRECTORS/TRUSTEES 60 CONTENTS * IX
COMMITTEES 61 CONTROL 62 CHAPTER 8 REPRESENTATIVE STRUCTURES 65 BERMUDA
CHARITABLE TRUSTS 65 BARBADOS CHARITABLE TRUSTS 66 BERMUDA PURPOSE
TRUSTS 66 CHAPTER 9 FURTHER RESOURCES 69 GLOSSARY OF TERMS 71 APPENDICES
73 FORM 1023: APPLICATION FOR RECOGNITION OF EXEMPTION, WITH
INSTRUCTIONS APPENDIX 1 FORM 990-PF: RETURN OF PRIVATE FOUNDATION, WITH
INSTRUCTIONS APPENDIX 2 REVENUE PROCEDURE 92-94 APPENDIX 3 FORM W-8EXP,
WITH INSTRUCTIONS APPENDIX 4 TEMPLATE: BERMUDA CHARITABLE TRUST APPENDIX
5 TEMPLATE: BARBADOS CHARITABLE TRUST APPENDIX 6 TEMPLATE: BERMUDA
PURPOSE TRUST APPENDIX 7 |
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| title | International charitable foundations an introduction |
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| title_short | International charitable foundations |
| title_sort | international charitable foundations an introduction |
| title_sub | an introduction |
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