State Filing Requirements for Private Foundations


Categories: Supporting Your Foundation

Search Topics: Compliance Foundation Governance

Many donors choose to incorporate their private foundations in their home states. However, if the reporting obligations of a donor’s home state pose a challenge and the private foundation does not conduct activities that might trigger a filing in that state, it might be advantageous to incorporate elsewhere. This article provides a general primer on state filing requirements and describes important criteria in selecting a state of incorporation.

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