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.
This article provides a general primer on state filing requirements and describes important criteria in selecting a state of incorporation.
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.