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IRS Provides Guidance on Foundation Grants to Supporting Organizations and Donor-Advised Funds  


Author:  Staff Editors.


Source: Volume 06, Number 02, January/February 2007 , pp.15-15(1)




Family Foundation Advisor

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Abstract: 

The Pension Protection Act of 2006 imposed a complicated new set of rules on grants by private foundations to supporting organization and donor advised funds. Those rules require that a foundation making a grant to a supporting organization determine whether the prospective grantee is a Type 1, Type 2, or Type 3 supporting organization.

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