Estates, Gifts, And Trusts (EGT)
Private Foundations and Public Charities — Definition and Classification (Portfolio 876)
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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

Henry Lischer, Jr.
Emeritus Professor of Law
Southern Methodist University
Emeritus Professor of Law
Southern Methodist University