Leases

Leases as acts of self-dealing under Code section 4941.
General Information
Charities and Nonprofits

Paying compensation

Paying compensation as an act of self-dealing under Code section 4941.
General Information
Charities and Nonprofits

Exempt organization tax deadlines postponed by presidential disaster declaration

List of time-sensitive acts that may be postponed pursuant to Rev. Proc. 2007-56.
General Information
Charities and Nonprofits

Self-dealing by private foundations: Sales or exchanges of property

Sales or exchanges of property as acts of self-dealing under Code section 4941
General Information
Charities and Nonprofits

Additional requirements for supporting organizations

New requirements for supporting organizations under the Pension Protection Act of 2006.
General Information
Charities and Nonprofits

Payment to a government official

Payments to government officials as acts of self-dealing under Code section 4941.
General Information
Charities and Nonprofits

Knowing: Self-dealing

Meaning of "knowing" participation in self-dealing acts under Code section 4941.
General Information
Charities and Nonprofits

New requirements for donor-advised funds

New requirements for donor-advised funds pursuant to the Pension Protection Act of 2006
General Information
Charities and Nonprofits

New law expands base of tax on net investment income and increases penalty excise taxes

Discussion of EO excise tax provisions in Pension Protection Act of 2006
General Information
Charities and Nonprofits

Reasonable cause: Self-dealing

Meaning of "reasonable cause" in the context of the tax on acts of self-dealing in Code section 4941.
General Information
Charities and Nonprofits