Private foundations: Estate administration exception to indirect self-dealing under Treas. Reg. 53.4941(d)-1(b)(3)

An introduction to the estate administration exception to indirect self-dealing under Treas. Reg. 53.4941(d)-1(b)(3).
General Information
Charities and Nonprofits

Exceptions: Self-dealing by private foundations - Paying compensation or reimbursing expenses by a private foundation to a disqualified person

Paying compensation or reimbursing of expenses by a private foundation to a disqualified person - exception from self-dealing
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Charities and Nonprofits

Private foundation termination tax

Discussion of the tax under Code section 507(c) imposed upon termination of a private foundation.
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Charities and Nonprofits

New guidance for IRC 501(c)(29) qualified nonprofit health insurance issuers

Notice 2011-23 outlines exemption requirements for HHS CO-OP program participants under section 501(c)(29).
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Charities and Nonprofits

Private foundation excise taxes

Overview of private foundation excise taxes under Chapter 42 of the Internal Revenue Code.
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Charities and Nonprofits

Communicate securely with the IRS online

Information about where we host data, system security, and data encryption for users who are submitting forms and communicating online with the IRS.
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News Media, Individuals, Tax Professionals, Volunteer Preparers, Charities and Nonprofits, Governments, Businesses

Membership of labor organization

Composition of membership of labor organization - IRC 501(c)(5) exemption
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Charities and Nonprofits

Exempt organizations notices

Notices published in the Internal Revenue Bulletin on issues of interest to tax-exempt organizations.
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Charities and Nonprofits

Private foundations: Indirect self-dealing

273 - Indirect Self-Dealing
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Charities and Nonprofits

Correction of valuation errors - Private Foundation self-dealing

Discussion of correction of valuation errors, under the self-dealing provisions in Code section 4941.
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Charities and Nonprofits