Private Foundations: Tax Law and Compliance, 4th Edition

Chapter NineTaxable Expenditures

1. § 9.1 Legislative Activities
   1. (a) Law Applicable to Charities Generally
   2. (b) Law Specifically Applicable to Private Foundations
   3. (c) Grants to Charities That Lobby
   4. (d) Nonpartisan Study of Social Issues
   5. (e) Self-Defense Exception
2. § 9.2 Political Campaign Activities
   1. (a) Law Applicable to Charities Generally
   2. (b) Law Specifically Applicable to Private Foundations
   3. (c) Voter Registration Drives
3. § 9.3 Grants to Individuals
   1. (a) Grants for Travel, Study, or Other Purposes
   2. (b) Other Individual Grants
   3. (c) Compensatory Payments
   4. (d) Selection Process
   5. (e) Employer-Related Programs
   6. (f) Reports and Monitoring
   7. (g) Seeking Approval
   8. (h) Individual Grant Intermediaries
4. § 9.4 Grants to Public Charities
   1. (a) Rationale for Public Charities Grants
   2. (b) Documenting Public Charity Grants
   3. (c) The Reliance Problem
   4. (d) Intermediary Grantees
5. § 9.5 Grants to Foreign Organizations
6. § 9.6 Expenditure Responsibility
   1. (a) General Rules
   2. (b) Pre-Grant Inquiry
   3. (c) Grant Terms
   4. (d) Monitoring System
   5. (e) Reports from Grantees
   6. (f) Grantee's Procedures
   7. (g) Reliance on Grantee Information
   8. (h) Reports to IRS
   9. (i) Retention of Documents
   10. (j) Grantee Diversions
7. § 9.7 Internet and Private Foundations
   1. (a) Exempt Status Issues
   2. (b) Providing Information
   3. (c) Providing Services
   4. (d) Links
8. § 9.8 Spending for Noncharitable Purposes
9. § 9.9 Distributions to Certain Supporting Organizations
10. § 9.10 Excise Tax for Taxable Expenditures
    1. (a) Tax on Managers
    2. (b) Paying or Abating the Tax
    3. (c) Additional ...