Private Foundations

Cumulative Index

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

A

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