Home      Login


Complete Issue  


Author:  Jerry  McCoy.; Katherine E.  David.


Source: Volume 12, Number 04, May/June 2013 , pp.1-16(16)




Family Foundation Advisor

< previous article |return to table of contents

Abstract: 

This issue reviews whistleblowing policy [and provides an annotated sample policy], giving strategies for the altruistic art collector, what constitutes indirect self-dealing and a number of recent IRS Private Letter Rulings and Proposed Regulations affecting family foundations.

Keywords: planned/deferred giving; internal policies; indirect self-dealing; IRS PLRs

Affiliations:  1: Editor; 2: Guest Editor.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $60

< previous article |return to table of contents