Book DescriptionThe first supplement contains new information on: Revised applications for recognition of exemption (Form 1023) and annual information returns (Forms 990, 990-PF). Drafts of these proposed forms are in thesupplement. Application of the self-dealing rules in general, the personal services exception, the exception for incidental benefits, and foundation-funded disaster relief programs. Legislation that would revise some of the private foundation rules (such as payout requirement and the level of the self-dealing tax).

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