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Private foundations receive certain tax incentives to encourage philanthropic giving and to support the important work that foundations do in advancing social causes, promoting education, supporting scientific research and providing resources to underserved communities.

With tax season approaching, this Guide to Tax Strategies for Private Foundations provides a suite of specialized insights to help philanthropists and their advisors maximize the tax benefits of their charitable plans.

These resources provide an overview of the four main tax benefits associated with foundations and nuances to mastering the Form 990-PF, along with other tax-related considerations when developing a thoughtful plan.

Looking to learn more about the tax benefits for other charitable giving vehicles like donor-advised funds and planned giving programs? Check out these resources from our partners below!


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Tax Benefits of a Private Foundation

| White Papers
Foundations offer four attractive benefits to donors that can mitigate income, capital gains and estate taxes.
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4 Tax Benefits of a Private Foundation

| Infographics
For HNW individuals who have a strong charitable interest, private foundations offer an opportunity to save in taxes while creating a lasting philanthropic legacy.
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Advanced Tax Strategies for Private Foundations

| White Papers
Six sophisticated strategies for private foundations to reduce tax liability and preserve the value of their endowments.
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The 990-PF: How to Reap Savings and Avoid Pitfalls

| White Papers
We’ve reviewed and prepared thousands of private foundation tax returns – here’s what we’ve learned.
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Unrelated Business Taxable Income (UBTI) for Private Foundations

| Articles
Learn more about the implications of generating excess UBTI from activities, investments or assets in a foundation.
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The Conduit Election

| White Papers
This annual election offers two key tax advantages for contributions – higher AGI caps and an FMV deduction for certain appreciated assets.
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Poof! Tax Concerns That Vanish with Gifts Made upon Death

Article | PG Calc

Certain gifts made upon death don’t have the same requirements as gifts made during life—see the differences.

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Charitable Lead Trusts: Not Just for the Super-Rich

Article | PG Calc

There can be significant tax benefits for certain donors in establishing CLTs, but there’s more than meets the eye behind them.

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3 tax-smart strategies to use with a donor-advised fund

Blog | Charityvest

By utilizing a donor-advised fund, you’ll unlock a variety of strategies that allow you to be smarter about your taxes and minimize your tax burden.

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Giving and taxes 101: how and when charitable giving is tax-advantaged

Blog | Charityvest

Learn the basics of tax-advantaged charitable giving, including income tax deductions, itemizing vs. taking the standard deduction, deduction limits, and more.

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