The following articles discuss the meaning of qualifying distributions as used in Chapter 42 of the Internal Revenue Code: General definition Qualifying distributions made with borrowed funds Qualifying distributions to organizations controlled by foundation or disqualified persons Changes in asset use as qualifying distributions Payment of foundation excise taxes not a qualifying distribution Treatment of contribution used to make payments to secondary recipient Characterization (ordering) of qualifying distributions Characterization (ordering) of qualifying distributions: Special choice Carryover of excess qualifying distributions Excess qualifying distributions Adjustment period Return to Life cycle of a private foundation
