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Exceptions to self-dealing: Certain payments to government officials

Treatment of split-interest trusts under the private foundation excise tax provisions.

Elective pay and transferability frequently asked questions: Elective pay

Miscellaneous types of organizations that qualify for exemption from federal income tax.

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Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.

990-series forms, requirements, and filing tips.

Meaning of capital gains and losses included in gross investment income for purposes of the tax in Code section 4940.

What information do I need to provide on Form 990-N?