10 Rules Every Foundation Should Know About Compliance
Many problems can be easily avoided through a basic understanding of the rules that govern foundations, which are explained here.
Keeping Corporate Foundations Compliant
Guidance on five common areas of potential trouble for corporate foundations.
FAQs About Private Foundations
Straightforward answers to the 29 questions we’re asked most often about private foundations.
The Advantage of Set Asides
As the name implies, set-asides are funds “set aside” by a private foundation to be paid out in the future, yet they are treated as qualifying distributions toward the current year’s 5% minimum distribution requirement. This allows the foundation to “accumulate funds” over multiple years in order to fund a larger initiative at a later date.
10 Things You Didn’t Know You Could Do With Your Foundation
The IRS allows private foundations wide latitude to undertake creative, inventive and effective philanthropy. Learn more.
Calculating the Minimum Required Distribution
A guide by Foundation Source with step-by-step instructions and formulas for calculating a private foundation’s annual 5% distribution requirement.
The Conduit Election
Conduit elections allow foundations to get a fair-market-value deduction for contributions of appreciated, long-term capital assets.
Advanced Tax Strategies for Private Foundations
Learn about several strategies private foundations can employ to reduce their tax liability and preserve the value of their endowments.
Hallmarks of a Well-Run Foundation
A basic guide to managing a well-run foundation.
Life Insurance in a Private Foundation – Advisors
A look at the methods, benefits, and potential compliance issues of using life insurance in conjunction with a private foundation.