Private Foundations and Public Charities — Definition and Classification (Portfolio 876)
Part of Bloomberg Tax and Accounting
-
Portfolio 876 covers Private Foundations and Public Charities — Definition and Classification.
Description
Table of Contents
I. Introduction
II. Organizations Subject to Classification
III. Advantages and Disadvantages of Public Charities and Private Foundations
IV. Scope of § 509
V. Public Charity Status Based on Activities: § 509(a)(1) Organizations
VI. Publicly Supported Organizations
VII. Section 509(a)(2) Organizations
VIII. Section 170(b)(1)(A)(vi) Organizations
IX. Community Trusts
X. Supporting Organizations: § 509(a)(3)
XI. Section 509(a)(4) Organizations
XII. Private Operating Foundations
XIII. Special Private Nonoperating Foundations
XIV. Foreign Exempt Organizations
XV. Nonexempt Charitable Trusts

Emeritus Professor of Law
Southern Methodist University