Comparing Operating and Non-Operating Foundations


Categories: Advisors Starting a Foundation

Search Topics: Private Foundation Basics

If your client is contemplating establishing a private foundation in order to run their own charitable programs, your initial instinct might be to recommend an operating foundation. However, even if your client intends to run their own programs, there are compelling reasons to consider a non-operating foundation instead.

As this article explains, non-operating foundations may conduct their own charitable activities (and do a lot more besides) without all of the restrictions and tests that apply to an operating foundation. Moreover, non-operating foundations provide donors with a host of other benefits.

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