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Private Foundation Requirements and Restrictions - Webinar

  • ID: 4033266
  • Webinar
  • August 2018
  • Region: Global
  • 90 Minutes
  • Lorman Business Center, Inc.
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.

Learning Objectives
  • You will be able to explain the power of private foundations as a tax planning tool.
  • You will be able to discuss the importance of compliance.
  • You will be able to recognize self dealing .
  • You will be able to identify the impact of the tax cuts and jobs act.
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Applying for Exempt Status

Contributions

Tax on Net Investment Income

Self - Dealing

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

Defintions
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Sarah Avery - Friedman LLP
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This webinar is designed for accountants, attorneys, executive directors, officers, controllers, business owners and managers, board members, CFOs and tax managers.
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