Minimum Distribution Requirements for Foundations : Proposal to Disallow Administrative Costs.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Foundations.

Gifts.

Tax incentives.

Physical Description:

1 online resource (4 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2003.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Examines issues related to provisions in H.R. 7, passed by the House of Representatives in 107th Congress, that disallow the counting of administrative costs as part of a minimum charitable distribution requirement for private foundations. Reviews current tax treatment of private foundations and analyzes arguments for and objections against proposals to restrict eligibility of administrative costs for application toward charitable distribution requirements.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Minimum Distribution Requirements for Foundations

Access Restriction:

Restricted for use by site license.