Source: http://www.law.cornell.edu/uscode/text/26/4941
Timestamp: 2015-02-01 18:16:08
Document Index: 115787770

Matched Legal Cases: ['§ 101', '§ 1901', '§ 2', '§ 5', '§ 107', '§ 122', '§ 1812', '§ 1001', '§ 1212', '§ 1212', '§ 1212', '§ 1212', '§ 1812', '§ 122', '§ 2', '§ 2', '§ 2', '§ 2', '§ 1901', '§ 1906', '§ 1212', '§ 312', '§ 2']

agreement by a private foundation to make any payment of money or other property to a government official (as defined in section 4946
(c)), other than an agreement to employ such individual for any period after the termination of his government service if such individual is terminating his government service within a 90-day period.
the lending of money by a disqualified person to a private foundation shall not be an act of self-dealing if the loan is without interest or other charge (determined without regard to section 7872) and if the proceeds of the loan are used exclusively for purposes specified in section 501
the furnishing of goods, services, or facilities by a disqualified person to a private foundation shall not be an act of self-dealing if the furnishing is without charge and if the goods, services, or facilities so furnished are used exclusively for purposes specified in section 501
except in the case of a government official (as defined in section 4946
(c)), the payment of compensation (and the payment or reimbursement of expenses) by a private foundation to a disqualified person for personal services which are reasonable and necessary to carrying out the exempt purpose of the private foundation shall not be an act of self-dealing if the compensation (or payment or reimbursement) is not excessive;
any transaction between a private foundation and a corporation which is a disqualified person (as defined in section 4946
(a)), pursuant to any liquidation, merger, redemption, recapitalization, or other corporate adjustment, organization, or reorganization, shall not be an act of self-dealing if all of the securities of the same class as that held by the foundation are subject to the same terms and such terms provide for receipt by the foundation of no less than fair market value;
in the case of a government official (as defined in section 4946
(c)), paragraph (1) shall in addition not apply to—
prizes and awards which are subject to the provisions of section 74
(b) (without regard to paragraph (3) thereof), if the recipients of such prizes and awards are selected from the general public,
scholarships and fellowship grants which would be subject to the provisions of section 117
(a) (as in effect on the day before the date of the enactment of the Tax Reform Act of 1986) and are to be used for study at an educational organization described in section 170
any annuity or other payment under a plan which meets the requirements of section 404
the leasing by a disqualified person to a private foundation of office space for use by the foundation in a building with other tenants who are not disqualified persons shall not be treated as an act of self-dealing if—
the execution of such lease was not a prohibited transaction (within the meaning of section 503
(b) or any corresponding provision of prior law) at the time of such execution; and
the terms of the lease (or any renewal) reflect an arm’s-length transaction.
Amount involved The term “amount involved” means, with respect to any act of self-dealing, the greater of the amount of money and the fair market value of the other property given or the amount of money and the fair market value of the other property received; except that, in the case of services described in subsection (d)(2)(E), the amount involved shall be only the excess compensation. For purposes of the preceding sentence, the fair market value—
Correction The terms “correction” and “correct” mean, with respect to any act of self-dealing, undoing the transaction to the extent possible, but in any case placing the private foundation in a financial position not worse than that in which it would be if the disqualified person were dealing under the highest fiduciary standards.
(Added Pub. L. 91–172, title I, § 101(b),Dec. 30, 1969, 83 Stat. 499; amended Pub. L. 94–455, title XIX, §§ 1901(b)(8)(H), 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1795, 1834; Pub. L. 96–596, § 2(a)(1)(A), (B), (2)(A), (3)(A),Dec. 24, 1980, 94 Stat. 3469, 3471; Pub. L. 96–608, § 5,Dec. 28, 1980, 94 Stat. 3553; Pub. L. 99–234, title I, § 107(c),Jan. 2, 1986, 99 Stat. 1759; Pub. L. 99–514, title I, § 122(a)(2)(A), title XVIII, § 1812(b)(1),Oct. 22, 1986, 100 Stat. 2110, 2833; Pub. L. 100–647, title I, § 1001(d)(1)(A),Nov. 10, 1988, 102 Stat. 3350; Pub. L. 109–280, title XII, § 1212(a)(1), (2),Aug. 17, 2006, 120 Stat. 1074.)
Section 1212(a)(1), (2) ofPub. L. 109–280, which directed the amendment of section 4941 without specifying the act to be amended, was executed to this section, which is section 4941 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
2006—Subsec. (a)(1). Pub. L. 109–280, § 1212(a)(1)(A), substituted “10 percent” for “5 percent”. See Codification note above.
Subsec. (a)(2). Pub. L. 109–280, § 1212(a)(1)(B), substituted “5 percent” for “21/2 percent”. See Codification note above.
Subsec. (c)(2). Pub. L. 109–280, § 1212(a)(2), substituted “$20,000” for “$10,000” wherever appearing in heading and text. See Codification note above.
1988—Subsec. (d)(2)(G)(ii). Pub. L. 100–647amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “scholarships and fellowship grants which are subject to the provisions of section 117
(a) and are to be used for study at an educational organization described in section 170
1986—Subsec. (d)(2)(B). Pub. L. 99–514, § 1812(b)(1), inserted “(determined without regard to section 7872)” after “without interest or other charge”.
Subsec. (d)(2)(G)(i). Pub. L. 99–514, § 122(a)(2)(A), inserted “(without regard to paragraph (3) thereof)” after “section 74
Subsec. (d)(2)(G)(vii). Pub. L. 99–234substituted “5702” for “5702(a)”.
1980—Subsec. (b)(1). Pub. L. 96–596, § 2(a)(1)(A), substituted “taxable period” for “correction period”.
Subsec. (d)(2)(H). Pub. L. 96–608added subpar. (H).
Subsec. (e)(1)(B), (C). Pub. L. 96–596, § 2(a)(2)(A), added subpar. (B) and redesignated former subpar. (B) as (C).
Subsec. (e)(2)(B). Pub. L. 96–596, § 2(a)(1)(B), substituted “taxable period” for “correction period”.
Subsec. (e)(4). Pub. L. 96–596, § 2(a)(3)(A), struck out par. (4) which defined correction period, with respect to any act of self-dealing, as the period beginning with the date on which the act of self-dealing occurs and ending 90 days after the date of mailing of a notice of deficiency with respect to the tax imposed by subsec. (b)(1) of this section under section 6212 of this title, extended by any period in which the deficiency cannot be assessed under section 6213
1976—Subsec. (d)(2)(G)(ii). Pub. L. 94–455, § 1901(b)(8)(H), substituted “educational organization described in section 170
(e)(4)” after “study at an”.
Subsec. (e)(4). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Pub. L. 109–280, title XII, § 1212(f),Aug. 17, 2006, 120 Stat. 1075, provided that: “The amendments made by this section [amending this section and sections 4942 to 4945 and 4958 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Aug. 17, 2006].”
Amendment by section 122(a)(2)(A) ofPub. L. 99–514applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) ofPub. L. 99–514, set out as a note under section 1 of this title.
Amendment by section 1812(b)(1) ofPub. L. 99–514effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 ofPub. L. 99–514, set out as a note under section 48 of this title.
Exceptions to applicability of section, see section 101(l)(2) ofPub. L. 91–172, set out as a note under section 4940 of this title.
Pub. L. 98–369, div. A, title III, § 312,July 18, 1984, 98 Stat. 786, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that:
Determination of status as substantial contributor within section 507
(d)(2) of this title for purposes of applying this section, see section 3 ofPub. L. 95–170, set out as a note under section 507 of this title.
We truncate results at 20000 items. After that, you're on your own. Definition of Self-Dealing : 2014-11-28
Definition of Self-Dealing : 2014-11-28
Religious, Charitable, etc., Institutions and Community Chest : 2014-11-28
Qualifying Distribution : 2014-11-28
Gross Investment Income--Items Included : 2014-11-28
Definition of Taxable Expenditure : 2014-11-28
Imposition of Tax : 2014-11-28
Excise Taxes on Acts of Self-Dealing : 2014-11-14
Definition of Self-Dealing : 2014-11-07
Definition of Taxable Expenditure : 2014-09-05
Definition of Self-Dealing : 2014-09-05
Qualifying Distribution : 2014-09-05
Foundations : 2014-09-05
Taxes on Acts of Self-Dealing : 2014-08-29
Termination of Private Foundation Status : 2014-08-29
Excise Taxes on Acts of Self-Dealing : 2014-08-15
Excise Taxes on Excess Business Holdings : 2014-08-15
Excise Taxes on Acts of Self-Dealing : 2014-06-12
Excise Taxes on Acts of Self-Dealing : 2014-05-23
Qualifying Distribution : 2014-04-25
Excise Taxes on Acts of Self-Dealing : 2014-02-14
Excise Taxes on Excess Business Holdings : 2014-02-14
Excise Taxes on Acts of Self-Dealing : 2013-11-22
Definition of Self-Dealing : 2013-11-15
Excise Taxes on Acts of Self-Dealing : 2013-05-24
Excise Taxes on Acts of Self-Dealing : 2013-04-26
Excise Taxes on Acts of Self-Dealing : 2013-04-19
Definition of Self-Dealing : 2013-03-15
Liability of Transferee Organizations : 2012-10-26
Taxes on Failure to Distribute Income : 2012-10-26
Termination of Private Foundation Status : 2012-10-26
Excise Taxes on Acts of Self-Dealing : 2012-10-26
Qualifying Distribution : 2012-10-26
Grants to Organizations : 2012-10-26
Definition of Taxable Expenditure : 2012-10-26
Definition of Self-Dealing : 2012-05-25
Excise Taxes on Taxable Expenditures : 2012-05-25
Definition of Self-Dealing : 2012-02-10
Definition of Self-Dealing : 2011-11-10
Excise Taxes on Acts of Self-Dealing : 2011-11-10
Termination Under Section 507(a)(1) : 2011-08-19
Grants to Organizations : 2011-08-19
Computation of Net Investment Income : 2011-08-19
Qualifying Distribution : 2011-08-19
Excess Benefit Transaction : 2011-08-19
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2011-07-29
R 1976 (Repealed) Disallowance of Foreign Tax Credit : 2011-07-29
Termination of Private Foundation Status : 2011-07-29
Excise Taxes on Taxable Expenditures : 2011-07-29
Definition of Self-Dealing : 2011-07-22
Qualifying Distribution : 2010-10-01
Definition of Self-Dealing : 2010-10-01
Definition of Taxable Expenditure : 2010-10-01
Excise Taxes on Acts of Self-Dealing : 2010-08-13
Termination of Private Foundation Status : 2010-08-13
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2010-08-13
Qualifying Distribution : 2010-08-13
Excise Taxes on Acts of Self-Dealing : 2010-07-23
Excise Taxes on Acts of Self-Dealing : 2010-03-25
Adjusted Basis for Determining Gain or Loss : 2010-03-25
Definition of Self-Dealing : 2009-07-02
Definition of Self-Dealing : 2009-03-20
Termination of Private Foundation Status : 2009-03-20
Excise Taxes on Acts of Self-Dealing : 2009-01-09
Treatment of Certain Nonexempt Trusts as Charitable Foundations : 2009-01-09
Termination of Private Foundation Status : 2009-01-09
Excise Taxes on Taxable Expenditures : 2009-01-09
Excise Taxes on Acts of Self-Dealing : 2008-12-12
Definition of Self-Dealing : 2008-11-14
Excise Taxes on Acts of Self-Dealing : 2008-10-10
Termination of Private Foundation Status : 2008-10-10
Imposition of Tax : 2008-10-10
Definition of Self-Dealing : 2008-10-10
Excise Taxes on Acts of Self-Dealing : 2008-08-01
Treatment of Certain Nonexempt Trusts as Charitable Foundations : 2008-08-01
Excise Taxes on Taxable Expenditures : 2008-08-01
Termination of Private Foundation Status : 2008-08-01
Definition of Self-Dealing : 2008-06-13
Termination of Private Foundation Status : 2008-06-13
Excise Taxes on Taxable Expenditures : 2008-06-13
Excise Taxes on Acts of Self-Dealing : 2008-04-25
Additional 200% Tax as to Uncorrected Acts : 2008-04-18
Imposition of Tax : 2008-04-18
Definition of Self-Dealing : 2008-04-18
Qualifying Distribution : 2008-03-28
Definition of Self-Dealing : 2008-03-28
Operating Foundations : 2008-03-28
Excise Taxes on Acts of Self-Dealing : 2008-02-29
Termination of Private Foundation Status : 2008-02-29
Excise Taxes on Taxable Expenditures : 2008-02-29
Termination of Private Foundation Status : 2008-02-22
Foundations : 2008-02-22
Excise Taxes on Acts of Self-Dealing : 2008-02-22
Excise Taxes on Acts of Self-Dealing : 2008-01-11
Definition of Self-Dealing : 2007-12-14
Excise Taxes on Taxable Expenditures : 2007-08-24
Definition of Self-Dealing : 2007-08-24
Excise Taxes on Acts of Self-Dealing : 2007-08-24
Definition of Self-Dealing : 2007-07-20
Definition of Self-Dealing : 2007-07-06
Definition of Self-Dealing : 2007-06-22
Imposition of Tax : 2007-06-22
Definition of Self-Dealing : 2007-06-01
Special Rules as to Liability : 2007-05-18
Definition of Self-Dealing : 2007-03-16
Organizational and Operational Tests : 2007-03-16
Other Definitions : 2007-01-26
Definition of Self-Dealing : 2006-12-22
Excise Taxes on Acts of Self-Dealing : 2006-12-08
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2006-11-03
Taxes on Failure to Distribute Income : 2006-11-03
Termination Under Section 507(a)(1) : 2006-11-03
Excise Taxes on Acts of Self-Dealing : 2006-11-03
Excise Taxes on Taxable Expenditures : 2006-11-03
Definition of Self-Dealing : 2006-09-01
Set-Asides : 2006-07-14
Definition of Self-Dealing : 2006-07-14
Excise Taxes on Acts of Self-Dealing : 2006-05-19
Special Rules as to Liability : 2006-05-19
Definition of Self-Dealing : 2006-05-19
Definition of Self-Dealing : 2006-04-21
Termination of Private Foundation Status : 2006-04-21
Termination of Private Foundation Status : 2006-04-07
Definition of Self-Dealing : 2006-04-07
Excise Taxes on Acts of Self-Dealing : 2006-04-07
Definition of Self-Dealing : 2006-02-17
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2006-02-17
Taxes on Failure to Distribute Income : 2006-02-17
Termination of Private Foundation Status : 2006-02-17
Excise Taxes on Acts of Self-Dealing : 2006-02-17
Excise Taxes on Taxable Expenditures : 2006-02-17
Excise Taxes on Acts of Self-Dealing : 2006-02-03
Excise Taxes on Acts of Self-Dealing : 2005-12-30
Definition of Self-Dealing : 2005-12-23
Excise Taxes on Acts of Self-Dealing : 2005-12-23
Expenditure Responsibility : 2005-12-23
Termination of Private Foundation Status : 2005-12-23
Excise Taxes on Acts of Self-Dealing : 2005-12-02
Educational Organizations : 2005-09-09
Definition of Self-Dealing : 2005-09-09
Definition of Taxable Expenditure : 2005-09-09
Organizational and Operational Tests : 2005-09-09
Other Definitions : 2005-09-09
Grants to Organizations : 2005-09-09
Definition of Self-Dealing : 2005-08-12
Excise Taxes on Acts of Self-Dealing : 2005-08-12
Excise Taxes on Acts of Self-Dealing : 2005-07-29
Charitable, Etc. Contributions and Gifts : 2005-07-29
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2005-07-29
Termination of Private Foundation Status : 2005-06-24
Definition of Self-Dealing : 2005-06-24
Excise Taxes on Acts of Self-Dealing : 2005-06-24
Definition of Self-Dealing : 2005-05-27
Definition of Self-Dealing : 2005-05-13
Religious, Charitable, etc., Institutions and Community Chest : 2005-04-29
Business Enterprise : 2005-04-29
Definition of Self-Dealing : 2005-04-29
Definition of Self-Dealing : 2005-01-07
Definition of Self-Dealing : 2004-10-08
Expenditure Responsibility : 2004-10-08
Continuation of Private Foundation Status : 2004-10-08
Qualifying Distribution : 2004-10-08
Corporations : 2004-10-08
Termination Under Section 507(b)(1)(A) : 2004-08-13
Definition of Taxable Expenditure : 2004-08-13
Definition of Self-Dealing : 2004-07-16
Excise Taxes on Acts of Self-Dealing : 2004-06-18
Definition of Self-Dealing : 2004-05-21
Supporting Organizations : 2004-05-21
Expenditure Responsibility : 2004-05-21
Excess Benefit Transaction : 2004-05-21
Termination of Private Foundation Status : 2004-05-21
Qualifying Distribution : 2004-05-21
Definition of Self-Dealing : 2004-05-14
Special Rules as to Liability : 2004-05-14
Definition of Self-Dealing : 2003-12-26
Definition of Self-Dealing : 2003-12-12
Trusts : 2003-10-24
Definition of Self-Dealing : 2003-10-24
Termination Under Section 507(a)(1) : 2003-10-24
Termination of Private Foundation Status : 2003-10-17
Definition of Self-Dealing : 2003-10-17
Excise Taxes on Taxable Expenditures : 2003-10-17
Definition of Self-Dealing : 2003-08-15
Qualifying Distribution : 2003-06-06
Expenditure Responsibility : 2003-06-06
Definition of Self-Dealing : 2003-06-06
Excise Taxes on Taxable Expenditures : 2003-05-09
Taxes on Failure to Distribute Income : 2003-05-09
Excise Taxes on Acts of Self-Dealing : 2003-05-09
Definition of Self-Dealing : 2003-05-02
Definition of Self-Dealing : 2003-04-18
Excise Taxes on Acts of Self-Dealing : 2003-04-11
Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) : 2003-03-21
Charitable, Etc. Contributions and Gifts : 2003-03-21
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2003-03-21
Excise Taxes on Acts of Self-Dealing : 2003-03-21
Exclusions Involving Status of Income Interests : 2003-03-07
Definition of Self-Dealing : 2003-03-07
Definition of Self-Dealing : 2003-02-28
Excise Taxes on Acts of Self-Dealing : 2003-01-17
Definition of Self-Dealing : 2002-12-27
Excise Taxes on Acts of Self-Dealing : 2002-11-22
Taxes on Failure to Distribute Income : 2002-10-11
Definition of Self-Dealing : 2002-09-20
Termination of Private Foundation Status : 2002-09-20
Continuation of Private Foundation Status : 2002-09-20
Expenditure Responsibility : 2002-09-20
Foundations : 2002-09-20
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2002-09-20
Qualifying Distribution : 2002-09-20
Excise Taxes on Acts of Self-Dealing : 2002-08-09
Special Rules as to Liability : 2002-08-09
Definition of Self-Dealing : 2002-07-05
Definition of Taxable Expenditure : 2002-07-05
Termination Under Section 507(b)(1)(B) : 2002-06-21
Definition of Taxable Expenditure : 2002-06-21
Definition of Self-Dealing : 2002-06-21
Termination Under Section 507(b)(1)(A) : 2002-06-21
Religious, Charitable, etc., Institutions and Community Chest : 2002-06-21
Excise Taxes on Acts of Self-Dealing : 2002-06-21
Foundations : 2002-06-21
Definition of Self-Dealing : 2002-06-14
Definition of Taxable Expenditure : 2002-05-31
Foundations : 2002-05-24
Termination Under Section 507(a)(2)(A) : 2002-05-24
Definition of Self-Dealing : 2002-05-24
Liability of Transferee Organizations : 2002-05-24
Gross Investment Income--Items Included : 2002-05-24
Special Rules as to Liability : 2002-05-24
Organizational and Operational Tests : 2002-05-10
Special Rules as to Liability : 2002-05-10
Excise Taxes on Taxable Expenditures : 2002-05-10
Excise Taxes on Acts of Self-Dealing : 2002-05-10
Definition of Self-Dealing : 2002-05-10
Definition of Taxable Expenditure : 2002-05-10
Foundations : 2002-05-10
Organizational and Operational Tests : 2002-05-03
Special Rules as to Liability : 2002-05-03
Excise Taxes on Taxable Expenditures : 2002-05-03
Foundations : 2002-05-03
Excise Taxes on Acts of Self-Dealing : 2002-05-03
Definition of Self-Dealing : 2002-05-03
Definition of Taxable Expenditure : 2002-05-03
Definition of Self-Dealing : 2002-04-26
Expenditure Responsibility : 2002-04-19
Continuation of Private Foundation Status : 2002-04-19
Definition of Self-Dealing : 2002-04-19
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2002-04-19
Termination of Private Foundation Status : 2002-04-19
Taxes on Failure to Distribute Income : 2002-04-19
Definition of Self-Dealing : 2002-02-22
Excise Taxes on Acts of Self-Dealing : 2002-02-15
Definition of Self-Dealing : 2001-08-24
Excise Taxes on Acts of Self-Dealing : 2001-08-10
Excise Taxes on Taxable Expenditures : 2001-08-10
Grants to Organizations : 2001-07-20
Definition of Self-Dealing : 2001-07-20
Expenditure Responsibility : 2001-07-20
Excise Taxes on Acts of Self-Dealing : 2001-06-22
Excise Taxes on Taxable Expenditures : 2001-06-22
Taxes on Failure to Distribute Income : 2001-06-22
Termination of Private Foundation Status : 2001-06-22
Definition of Self-Dealing : 2001-06-08
Limitation of Beneficiaries : 2001-06-08
Foundations : 2001-06-08
Religious, Charitable, etc., Institutions and Community Chest : 2001-05-25
Qualifying Distribution : 2001-05-25
Religious, Charitable, Etc. Organizations : 2001-05-25
Definition of Self-Dealing : 2001-05-25
Grants to Organizations : 2001-05-25
Definition of Taxable Expenditure : 2001-04-27
Taxes on Failure to Distribute Income : 2001-03-23
Percentage Limitations : 2001-03-23
Alternative Excise Tax on Non-Exempt Private Foundations : 2001-03-23
Excise Taxes on Acts of Self-Dealing : 2001-03-23
Charitable, Etc. Contributions and Gifts : 2001-03-23
Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) : 2001-03-23
Definition of Self-Dealing : 2001-03-16
Termination of Private Foundation Status : 2001-02-09
Definition of Self-Dealing : 2001-02-09
Continuation of Private Foundation Status : 2001-02-09
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2001-02-09
Qualifying Distribution : 2001-02-09
Definition of Self-Dealing : 2001-01-12
Excise Taxes on Acts of Self-Dealing : 2000-12-15
Definition of Self-Dealing : 2000-10-27
Excise Taxes on Acts of Self-Dealing : 2000-08-11
Taxes on Failure to Distribute Income : 2000-07-14
Grants to Organizations : 2000-07-07
Definition of Self-Dealing : 2000-06-09
Definition of Self-Dealing : 2000-05-19
Section 501(c)(22) Organizations : 2000-05-19
Definition of Taxable Expenditure : 2000-05-19
Definition of Taxable Expenditure : 2000-05-12
Definition of Self-Dealing : 2000-05-12
Expenditure Responsibility : 2000-05-12
Definition of Taxable Expenditure : 2000-05-05
Definition of Self-Dealing : 2000-05-05
Business Enterprise : 2000-05-05
Definition of Self-Dealing : 2000-04-14
Valuation of Stocks and Bonds for Which There is No Market : 2000-04-14
Partnerships v. Associations : 2000-04-14
Operating Foundations : 2000-04-07
Libraries, Museums, etc. : 2000-04-07
Definition of Self-Dealing : 2000-04-07
Definition of Taxable Expenditure : 2000-04-07
Excise Taxes on Acts of Self-Dealing : 2000-03-10
Excise Taxes on Taxable Expenditures : 2000-03-10
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-03-10
Taxes on Failure to Distribute Income : 2000-03-10
Termination of Private Foundation Status : 2000-03-10
Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) : 2000-02-18
Private Foundation Defined : 2000-02-18
Definition of Self-Dealing : 2000-01-07
Grants to Individuals : 2000-01-07
Active Conduct of Exempt Purpose Activities : 2000-01-07
Private Foundation Defined : 2000-01-07
Qualifying Distribution : 2000-01-07
Expenditure Responsibility : 2000-01-07
Termination of Private Foundation Status : 2000-01-07
Definition of Self-Dealing : 1999-12-31
Definition of Taxable Expenditure : 1999-12-31
Minimum Investment Return : 1999-10-29
Receipts Under Certain Pre-Existing Wills and Trusts : 1999-10-29
Split-Interest Trusts : 1999-10-29
Expenditure Responsibility : 1999-10-29
Private Foundation Defined : 1999-10-29
Termination of Private Foundation Status : 1999-10-29
Definition of Self-Dealing : 1999-10-15
Definition of Taxable Expenditure : 1999-10-15
Computation of Net Investment Income : 1999-10-15
Expenditure Responsibility : 1999-10-15
Excise Taxes on Acts of Self-Dealing : 1999-10-15
Liability of Transferee Organizations : 1999-10-15
Definition of Self-Dealing : 1999-10-01
Definition of Taxable Expenditure : 1999-10-01
Business Enterprise : 1999-10-01
Definition of Self-Dealing : 1999-07-09
Definition of Taxable Expenditure : 1999-07-02
Political Organizations : 1999-06-25
Definition of Self-Dealing : 1999-06-25
Definition of Self-Dealing : 1999-06-18
Termination Under Section 507(a)(1) : 1999-05-14
Qualifying Distribution : 1999-05-14
Grants to Individuals : 1999-05-14
Excise Taxes on Acts of Self-Dealing : 1999-05-14
Excise Taxes on Taxable Expenditures : 1999-05-14
Definition of Self-Dealing : 1999-04-30
Treatment of Loans with Below Market Interest Rates : 1999-04-30
Qualifying Distribution : 1999-04-30
Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) : 1999-04-30
Definition of Taxable Expenditure : 1999-04-30
Expenditure Responsibility : 1999-04-09
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 1999-04-09
Taxes on Failure to Distribute Income : 1999-04-09
Excise Taxes on Taxable Expenditures : 1999-04-09
Special Rules : 1999-04-09
Excise Taxes on Acts of Self-Dealing : 1999-04-09
Termination of Private Foundation Status : 1999-04-09
Definition of Self-Dealing : 1999-04-09
Qualifying Distribution : 1999-04-09
Grants to Individuals : 1999-04-09
Expenditure Responsibility : 1999-02-26
Qualifying Distribution : 1999-02-26
Liability of Transferee Organizations : 1999-02-26
Excise Taxes on Acts of Self-Dealing : 1999-02-05
Liability of Transferee Organizations : 1999-02-05
Special Rules as to Liability : 1999-02-05
Section 501(c)(22) Organizations : 1999-02-05