Special Rules for Certain Foundations and Trusts
Special rules apply to certain foundations and trusts, which may also be subject to some or all of the general private foundation excise taxes :
- Private nonoperating foundation distributing all contributions received (sometimes referred to as a private pass-through foundation)
- Estates in administration with charitable bequests pending
- Split-interest trusts
Return to Life Cycle of a Private Foundation
Page Last Reviewed or Updated: 2013-04-29
