Concepedia

Private Foundation Rules

Private Foundation Rules is a regulatory framework within tax accounting for nonprofit organizations that governs the operations, restrictions, and compliance requirements specific to privately funded charitable entities to prevent abuse of tax-exempt status and ensure public benefit.

7

Publications

197

Citations

11

Authors

9

Institutions

Publications per year

2017–2026

0

Parents

Publications

7

Governing private foundations using the tax law

Richard C. Sansing, Robert J. Yetman · Journal of Accounting and Economics · 2005 · 61 citations

, , +14

Bounded by the State: Government Priorities and the Development of Private Philanthropic Foundations in China

Weijun Lai, Jiangang Zhu, Anthony J. Spires · The China Quarterly · 2015 · 48 citations

, , +13

The regulation of American foundations: looking backward at the Tax Reform Act of 1969

John G. Simon · VOLUNTAS International Journal of Voluntary and Nonprofit Organizations · 1995 · 26 citations

, , +10

The 1969 Private Foundation Law: Historical Perspective on Its Origins and Underpinnings

Thomas A. Troyer, Thomas A. Troyer · 2000 · 22 citations

, , +13

The L3C Illusion: Why Low-Profit Limited Liability Companies Will Not Stimulate Socially Optimal Private Foundation Investment in Entrepreneurial Ventures

J. William Callison, Allan W. Vestal · SSRN Electronic Journal · 2010 · 20 citations · Full text

, , +13

1–5 of 7

Authors

11

  1. TA
    Thomas A. Troyer

    2 publications · 44 citations

    1

    h-index

  2. JW
    J. William Callison

    Drake University, United States

    1 publications · 20 citations

    1

    h-index

  3. JG
    John G. Simon

    Thales (Australia), Australia

    1 publications · 26 citations

    1

    h-index

  4. WL
    Weijun Lai

    Shenzhen University, China

    1 publications · 48 citations

    1

    h-index

  5. AW
    Allan W. Vestal

    Drake University, United States

    1 publications · 20 citations

    1

    h-index

1–5 of 11

Institutions

9

  1. Sun Yat-sen University

    Guangzhou, China

    1 h-index

    1 publications

    48 citations

  2. Peking University

    Beijing, China

    1 h-index

    1 publications

    48 citations

  3. University of California, Davis

    Davis, United States

    1 h-index

    1 publications

    61 citations

  4. Thales (Australia)

    Sydney, Australia

    1 h-index

    1 publications

    26 citations

  5. Dartmouth College

    Hanover, United States

    1 h-index

    1 publications

    61 citations

  6. Drake University

    Des Moines, United States

    1 h-index

    1 publications

    20 citations

  7. Yale University

    New Haven, United States

    1 h-index

    1 publications

    26 citations

  8. Chinese University of Hong Kong

    Hong Kong, Hong Kong

    1 h-index

    2 publications

    96 citations

1–8 of 9

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 20 citations

    1

    h-index

  2. The China Quarterly

    1 publications · 48 citations

    1

    h-index

  3. Law and Contemporary Problems

    1 publications · 10 citations

    1

    h-index

  4. 1

    h-index

  5. The Journal of Legal Studies

    JLS · 1 publications · 10 citations

    1

    h-index

1–5