A guide by Foundation Source with step-by-step instructions and formulas for calculating a private foundation’s annual 5% distribution requirement.
Conduit elections allow foundations to get a fair-market-value deduction for contributions of appreciated, long-term capital assets.
With careful planning, a private foundation can reduce its excise tax rate from 2% to 1% in select years.
Learn about several strategies private foundations can employ to reduce their tax liability and preserve the value of their endowments.
How these charitable vehicles can work together.