Review of first tier excise tax rates for private foundations.
While many private foundations are registered 501(c)(3) charities, depending on what type it is (e.g., private non-operating, operating, exempt operating foundation), a grant to that private foundation may be prohibited under the tax code. Or is a private foundation seeking to make a grant to your charity for purposes of satisfying its annual distribution? For these and other matters pertaining to grants to and from private foundations, continue on here.
In-Depth knowledge on Grants to and from Private Foundations
This toolkit is designed for private foundations that want to educate and encourage their grantees about getting involved in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of foundations, the toolkit also addresses rules and guidance for policy involvement by foundation officials acting on behalf of their foundations.