Private Foundations: Tax Law and Compliance, 4th Edition

Index

References are to sections (§) and to exhibits (Ex.)

A

• Abatement
  • excise taxes, §§ 1.10, 5.15(f), 6.7(d), 9.10(b)
  • request for abatement regarding underdistribution, sample, Ex. 6.3
  • taxable expenditure penalty abatement, sample request for, Ex. 9.14
  • of termination tax, §§ 13.1, 13.7
• Abuses, §§ 1.3, 1.10
• Accounting
  • cost allocation, § 10.4
  • method, §§ 2.7(b), 6.5, 12.3(e), 15.4(a), 15.5, 15.6(a)
  • professional fees, § 12.1(b)
• Achievement awards, § 9.3(b)
• Acquisition indebtedness, §§ 6.2(f), 11.4(a)–(c)
• Activities, Form 990-PF statements regarding, §§ 12.2(c), 12.2(d), 12.3(e)
• Adjusted net income, § 3.1(d)
• Administrative expenses, § 6.5(c)
• Agricultural, horticultural, or labor organization, § 15.9
• Airplanes, gifts of, § 14.2
• Amendments
  • amended returns, § 2.7(c)
  • articles of organization, § 2.6
• Annuity trust, § 14.5
• Application for recognition of exemption. See Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code
• Appraisals, § 14.6(c)
• Appreciated property
  • charitable contributions, §§ 14.2, 14.4(b), 15.1
  • qualified appreciated stock rule, §§ 14.4(b), 15.1
• Art, §§ 5.8(g), 6.3(f)
• Articles of organization
  • amendments to, § 2.6
  • private foundations, §§ 1.6, 1.7
  • sample, Ex. 2.2
  • supporting organization, § 15.7(c)
• Asset test, §§ 3.1(e), 3.1(f)
• Assets
  • fair market value. See Fair market value
  • gross assets and net assets, § 13.6
  • net gain (or loss) from sale of assets, Form 990-PF, Part I, line 6, § 12.1(b)
  • sale of and conversion ...