Home      Login

Abstract: 

Should these organizations be treated as charitable in their own right, because they facilitate the work of their beneficiary charities? No Excise Tax on Foreign Foundation’s U.S.-Source Investment Income. In Technical Advice Memorandum 200817037, the IRS considered the situation of a foreign foundation that had the bulk of its endowment invested in U.S. investments.Organization Facilitating Real Estate Donations to Colleges Is Not a Charity.

Keywords: 

Affiliations:  .