When and How to Use the Conduit Foundation Election  
pp.1-4 (4)
Authors:  Laura H.  Peebles, CPA/PFS.

Foundations and Politics Election-Year Guidance From IRS on Permissible Political Activity  
pp.1-2 (2)
Authors:  Jerry  McCoy.

Practice Aids Memo to Client Forming New Foundation  
pp.3-6 (4)
Authors:  Susan L.  Abbott, J.D., M.A.

New Sample Charitable Lead Trusts From IRS  
pp.7-8 (2)
Authors:  Jerry  McCoy.

Is a Bequest to a Foundation “Charitable”?  
pp.8-8 (1)
Authors:  Staff Editors.

Private Letter Rulings Private Operating Foundation Operation of Hotel & Convention Center Complex OK Despite Some Benefits to Insiders  
pp.9-9 (1)
Authors:  Staff Editors.

Bequest of Disqualified Person’s Notes to Foundation Not Self-Dealing  
pp.9-9 (1)
Authors:  Staff Editors.

You Have to Follow the Rules Appeals Court Affirms Denial of Charitable Deduction for Novel Trust  
pp.10-10 (1)
Authors:  Staff Editors.

Learning From Our Mistakes  
pp.13-13 (1)
Authors:  Staff Editors.

Nonprofits Back in the Spotlight (And Not in a Good Way)  
pp.14-15 (2)
Authors:  Staff Editors.

Big Changes Proposed for Form 990  
pp.15-15 (1)
Authors:  Staff Editors.

Complete Issue  
pp.1-16 (16)
Authors:  Jerry  McCoy.