Private foundations: Carryover of excess qualifying distributions

Carryover of Excess Qualifying Distributions
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Charities and Nonprofits

Substantially related

Meaning of "substantially related" in unrelated business income tax provisions of the Internal Revenue Code.
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Charities and Nonprofits

Political and lobbying activities – Private foundations

A brief description of the special rules on lobbying and political activities of private foundations.
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Charities and Nonprofits

Exempt organizations general issues: Deductibility of contributions while application pending

Deductibility of contributions - 501(c)(3) organizations
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Charities and Nonprofits

Life cycle of a private foundation - Public disclosure of exemption applications

Discussion of federal tax rules requiring public disclosure of exemption applications submitted to the IRS by private foundations.
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Charities and Nonprofits

Taxes on failure to distribute income: Limits on distributable amount of split-interest trust

206 - Limits on distributable amount
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Charities and Nonprofits

Down Payment Assistance Programs Assistance Generally Not Included in Homebuyers Income

Is down payment assistance provided under a program sponsored by a tax-exempt organization includable in the homebuyer’s income?
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Charities and Nonprofits

Intermediate sanctions - Compensation

The fair market value of economic benefits received for the performance of services is reasonable compensation.
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Charities and Nonprofits

Application of rules relating to termination of private foundation status

72 - Application of Rules Relating to Termination of Private Foundation Status
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Charities and Nonprofits

Disaster relief: tax rules for charitable fundraising events

I want to hold a fundraising event to benefit charities. Are there any special rules?
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Charities and Nonprofits