Self-dealing by private foundations: Use of foundations income or assets

Discussion of use of income or assets of a private foundation as self-dealing under Code section 4941.
General Information
Charities and Nonprofits

Foreign Tax Credit (FTC)

Discussion of rules that apply to foreign private foundations.
General Information
Charities and Nonprofits

Foundation manager

Meaning of foundation manager in private foundation excise tax provisions of the Internal Revenue Code.
General Information
Charities and Nonprofits

Coronavirus tax relief for businesses and tax-exempt entities

Get information on coronavirus (COVID-19) tax relief for businesses and tax-exempt entities.
News
Charities and Nonprofits, Businesses

Deductibility of grants or contributions to operating foundation after change in status

45 - Deductibility of grants or contributions to operating foundation after change in status
General Information
Charities and Nonprofits

Taxable period: Private foundation self-dealing

Taxable period for tax on self-dealing under Code section 4941.
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Charities and Nonprofits

Correction: Private foundation self-dealing

Discussion of correction of self-dealing transactions under Code section 4941.
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Charities and Nonprofits

Voluntary termination of private foundation status

Overview of voluntary termination of private foundation status.
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Charities and Nonprofits

Organizing documents: Private foundation

Discussion of articles of organization for a private foundation.
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Charities and Nonprofits

Private foundation excise tax: Correction period - Overview

8 - Introduction - Correction Period
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Charities and Nonprofits