Complete Issue
Author: Jerry McCoy.; Katherine E. David.
Source: Volume 12, Number 04, May/June 2013 , pp.1-16(16)
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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.