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Private Foundation Requirements and Restrictions

OnDemand Webinar (89 minutes)

Gain a better understanding of tax law surrounding private foundations.Clients who are philanthropically inclined are eager to create their own family foundation. The private foundation is a tool that can achieve many goals, however, there are many unique considerations that are essential to communicate to clients during the planning process. Similar to publicly supported charities, private foundations are exempt under IRC Section 501(c)(3), however, there is a whole set of special rules that apply just to private foundations.


Sarah Avery, CPA, Friedman LLP


Applying for Exempt Status


Tax on Net Investment Income


Minimum Distribution Requirement

Qualifying Distributions

Excess Business Holdings

Jeopardizing Investments

Taxable Expenditures

Unrelated Business Income

Tax Cuts and Jobs Act

Philanthropic Enterprise Act

Record Keeping


Additional Formats

Audio & Reference ManualMore Info
MP3 DownloadMore Info