The Conduit Election

Get Public Charity Tax Treatment for Private Foundation Contributions

The Conduit Election, an election that can be made by a private foundation in any taxable year, permits donors to treat contributions to their foundation made in an election year as though they had been made to a public charity instead. Treating contributions as though they had been made to a public charity, rather than to the private foundation, provides two key advantages:

Higher adjusted gross income (AGI) percentage caps; and

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