".... is a handy how-to reference for stewards of thesecharitable arms, bound as they are by the IRS Code and regulations. The book is organized with an eye to procedural questions, fromorganizing and applying for tax-exempt status to managing mandatorydistribution, to reporting annually to the IRS, to winding up afoundation's affairs.„ (Journal of Accountancy, April 1st,2009) “It is written in a clean and direct style, and builds logicallyfrom fundamental concepts and explanations to more complexorganizational and legal issues. The authors have produced a mostimpressive offering in this third edition. Its appearance is bothtimely and welcome. Highly recommended." (Estate Planning, February 2009)