Private operating foundation - Assets test

Assets test for classification of a private foundation as a private operating foundation.
General Information
Charities and Nonprofits

Correction period: Failure to distribute income

Discussion of the correction period for private foundation failure to distribute income under Code section 4942.
General Information
Charities and Nonprofits

Information on Donated Property for Tax Professionals

Information on Donated Property (non-cash contributions) for Tax Professionals
General Information
Charities and Nonprofits

Private foundation termination tax

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

Reporting requirements: Exempt organization annual returns

Reporting Requirements - Exempt Organization Annual Returns (donated property)
General Information
Charities and Nonprofits

Qualifying distributions: Changes in asset use

Qualifying distributions: Changes in asset use
General Information
Charities and Nonprofits

Allowable distribution period - Taxes on failure to distribute income

Meaning of "allowable distribution period" as used in rules relating to private foundation required distributions under Code section 4942.
General Information
Charities and Nonprofits

Correction: Private foundation self-dealing

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

Number of self-dealing acts

299 - Number of Self-Dealing Acts
General Information
Charities and Nonprofits

Combined Fair Market Value of Foundation Assets Private Foundation Minimum Investment Return

Discussion of term used in definition of minimum investment return under Code section 4942.
General Information
Charities and Nonprofits