Qualifying for the 1% Tax Rate

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With careful planning, a private foundation can reduce its excise tax rate from 2% to 1% in select years.

Pitfalls of Personal Pledges

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This paper provides helpful tips on how a foundation can avoid some of the potential pitfalls surrounding charitable pledges.

Compensating Foundation Insiders

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Foundations may pay compensation for an insider’s personal services as long as the compensation is “reasonable and necessary.”