The Private Foundation Minimum Distribution Requirement: The Ins and Outs of Section 4942

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On March 8th, Suzanne Friday, Senior Counsel and Vice President of Legal Affairs at the Council on Foundation guided us through the ins and outs of the Private Foundation Minimum Distribution Requirement.

This webinar was the first in a new quarterly series called, “Lunch with Legal Counsel” designed purposely for our private foundation members to help you navigate the rules and effects of private foundation classifications, which include:

  • Excise Tax Based on Investment Income
  • Self- Dealing
  • Excess Business Holdings
  • Jeopardy Investments
  • Taxable Expenditures
  • And other topics that interest the sector

If you have any questions or if there are topics you would like us to cover, please sent them to talia.rivera@cof.org.