{"title":"基金会对城市支持组织的资助决定了合格的分配","authors":"","doi":"10.1002/npc.30921","DOIUrl":null,"url":null,"abstract":"<p>The IRS issued a ruling holding that a private foundation's proposed grants to a supporting organization, formed for the benefit of a city, will constitute qualifying distributions and not taxable expenditures (Priv. Ltr. Rul. 202137007).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 11","pages":"4-6"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Foundation's Grants to City's Supporting Organization Ruled Qualifying Distributions\",\"authors\":\"\",\"doi\":\"10.1002/npc.30921\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The IRS issued a ruling holding that a private foundation's proposed grants to a supporting organization, formed for the benefit of a city, will constitute qualifying distributions and not taxable expenditures (Priv. Ltr. Rul. 202137007).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 11\",\"pages\":\"4-6\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-10-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30921\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30921","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Foundation's Grants to City's Supporting Organization Ruled Qualifying Distributions
The IRS issued a ruling holding that a private foundation's proposed grants to a supporting organization, formed for the benefit of a city, will constitute qualifying distributions and not taxable expenditures (Priv. Ltr. Rul. 202137007).