April 2020
Intermediate to advanced
944 pages
33h 53m
English
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition
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CHAPTER 15Minimum Distribution Requirements: IRC §4942
- 15.1 Assets Used to Calculate Minimum Investment Return
- 15.2 Measuring Fair Market Value
- 15.3 Distributable Amount
- 15.4 Qualifying Distributions
- 15.5 Private Operating Foundations
- (a) Active Charitable Programs
- (b) Grants to Other Organizations
- (c) Individual Grant Programs
- (d) Tests to Qualify as a Private Operating Foundation
- (e) Adjusted Net Income
- (f) Compliance Period
- (g) Advantages and Disadvantages of Private Operating Foundations
- (h) Conversion to or from Private Operating Foundation Status
- 15.6 Satisfying the Distribution Test
Before 1970, all Internal Revenue Code (IRC) §501(c)(3) exempt organizations were subject to a vague and unenforceable prohibition against accumulating income unreasonably. ...
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