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Closing a nonprofit charitable institution presents a range of unknowns to the grantmaking community. In this analysis, authors John Dickason and Duncan Neuhauser provide guidance to foundations considering whether to create a time-limited foundation or bring a foundation to an end. Topics include…
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Certain definitions are defined by law.
A
501(c)(3):
Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational,…
Self-Defense Exception: A legislative proposal to modify the private foundation excise tax on net investment income under IRC section 4940 would qualify as a self-defense issue, because it affects a private foundation’s duties. Private foundations may therefore communicate with the legislature, its…
On May 9, the House Ways and Means Committee released initial legislative text of the tax bill to be marked up this week. The Committee is expected to release a revised and more substantive bill Monday afternoon, so the provisions below could be modified and are subject to change.
Individual…