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

Tax on net investment income: Capital gains and losses

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

Intermediate sanctions - Excess benefit transactions

An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization to or for the use of a disqualified person.
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Charities and Nonprofits

Qualified parking fringe benefit

Generally, assuming no other statutory exclusion applies, the amount by which the fair market value of the qualified parking fringe benefit exceeds the sum of the amount excluded from gross income and the amount paid by the employee (if any), is wages subject to federal income tax withholding, Federal Insurance Contributions Act tax, and Federal Unemployment Tax Act tax.
General Information
Charities and Nonprofits