Wednesday, May 8, 2024

Charitable Organizations

Charitable Organizations

7.1 Public Charities

7.1.1 Types of Public Charities
7.1.2 Intermediate Sanctions
7.1.5 Form 1023 and Form 990
7.1.3 Unrelated Business Income Taxation (UBIT) Exceptions
7.1.4 Debt-Financed Income
7.1.7 Community Foundations
7.1.8 Donor Advised Funds
7.1.6 Supporting Organizations
7.1.9 Supporting Organizations vs. Private Foundations

7.2 Private Foundations

7.2.1 Classification as a Private Foundation
7.2.2 Self-Dealing
7.2.3 Minimum and Qualifying Distributions
7.2.4 Excess Business Holdings
7.2.5 Jeopardy Investments
7.2.6 Taxable Expenditures
7.2.7 Tax on Net Investment Income
7.2.8 Reorganization and Termination
7.2.9 Private Operating Foundations

7.3 Charitable Governance

7.3.2 Investment Responsibilities (UPMIFA)
7.3.1 Charitable Corporate Formation and Management Issues
7.3.3 Avoiding Financial Conflicts of Interest

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