The Tax Law of Private Foundations, 2021 Cumulative Supplement, 5th Edition

Private foundations are a special niche of the nonprofit sector. They are allowed to remain relatively tax-exempt in exchange for supporting charitable activiti

Now your foundation can be fully informed about the basic legal requirements affecting private foundations and avoid the perils lurking in nonprofit tax law tra

... discusses in detail the excise taxes imposed by [section] 4941 on acts of self-dealing between private foundations and certain related persons.