Chapter SixMandatory Distributions
- § 6.1 Distribution Requirements—In General
- § 6.2 Assets Used to Calculate Minimum Investment Return
- § 6.3 Measuring Fair Market Value
- § 6.4 Distributable Amount
- § 6.5 Qualifying Distributions
- § 6.6 Distributions to Certain Supporting Organizations
- § 6.7 Satisfying the Distribution Test
- § 6.8 History of the Mandatory Distribution Requirement
§ 6.1 Distribution Requirements—In General
Prior to enactment of the Tax Reform Act of 1969, the tax law provided that a charitable organization, including a private foundation, would lose its tax-exempt status if its aggregate accumulated income was “unreasonable in amount or duration in order to carry out the charitable, ...
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