The Law of Tax-Exempt Organizations, 2026 Supplement (Paperback, 13)

The Tax Law of Private Foundations: 2025 Cumulative Supplement (Paperback, 6)

Preface xiii

Book Citations xvii

1 Introduction to Private Foundations 1

1.1 Private Foundations: Unique Organizations 1

1.2 Definition of Private Foundation 2

1.4 Private Foundation Law Primer 2

(c) Disqualified Persons 2

(f) Excess Business Holdings Rules 2

(l) Unrelated Business Rules 2

1.7 Organizational Rules 2

1.8 Private Foundation Law Sanctions 3

(b) Self- Dealing Sanctions as Pigouvian Taxes 3

(c) Self- Dealing Sanctions: Taxes or Penalties? 4

(e) Potential of Overlapping Taxes 5

?1.9 Statistical Profile 5

?1.10 Private Foundations and Law 50 Years Later 5

2 Starting, Funding, and Governing a Private Foundation 7

2.3 Choice of Organizational Form 7

2.4 Funding a Foundation 7

2.6 Foundations and Planned Giving 8

(b) Charitable Remainder Trusts 8

(d) Interrelationships with Private Foundation Rules 8

2.7 Acquiring Recognition of Tax- Exempt Status 9

(a) Form 1023 9

(b) 27- Month Rule 9

(c) IRS Determination Letters Recognizing Exempt Status 10

(d) Administrative Procedures When Recognition Denied 10

(e) Declaratory Judgment Procedures When Recognition Denied 11

(f) Recognition of Foreign Organizations 11

3 Types of Private Foundations 13

3.1 Private Operating Foundations 13

(d) Income Test 13

(h) Conversion to or from Private Operating Foundation Status 13

3.2 Exempt Operating Foundations 14

3.3 Conduit Foundations 15

3.6 Nonexempt Charitable Trusts 16

3.7 Split- Interest Trusts 17

3.8 Foreign Private Foundations 19

(a) Gross Investment Income Tax 19

(b) Withholding Tax 20

(c) 85 Percent Support Test 21

(d) Return Filing Obligations 21

(e) Establishing Public Charity Status 21

(f) Loss of Exemption (Prohibited Transactions) 22

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