Many problems can be easily avoided through a basic understanding of the rules that govern foundations, which are explained here.
Guidance on five common areas of potential trouble for corporate foundations.
When a private foundation adds hedge fund investments to its portfolio, a range of issues are presented for consideration and […]
Maximize your foundation’s tax savings and minimize its exposure on the 990-PF.
Fundraisers such as dinners, galas, and concerts are popular with both donors and charities alike. However, if one chooses to pay for tickets to these types of events through a private foundation, some care is required. Learn more.
A guide by Foundation Source with step-by-step instructions and formulas for calculating a private foundation’s annual 5% distribution requirement.
With careful planning, a private foundation can reduce its excise tax rate from 2% to 1% in select years.
This article provides details on the elimination of a special provision colloquially known as the “tipping rules.”
This paper provides helpful tips on how a foundation can avoid some of the potential pitfalls surrounding charitable pledges.
Foundations may pay compensation for an insider’s personal services as long as the compensation is “reasonable and necessary.”