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If you are a donor, a grant-seeker, a philanthropic manager, or a professional adviser to any of them, you need to know the rules that distinguish various philanthropic structures.
This webinar will focus on private foundations and their special requirements, but will compare private foundations with donor advised funds, supporting organizations, and other forms of charitable activity.
With private foundations, we will focus on the 2% excise tax on investment income, self-dealing (compared to excess benefits), the minimum distribution requirement, excess business holdings, jeopardy investments and socially responsible investments, and taxable expenditures, including the limitations on lobbying. We will explain why many “conversion foundations” formed from the sale of charitable hospitals elected to become community foundations to avoid the limitations on lobbying.
Originally recorded on May 16, 2018. Learn more about the program