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Supporting Organizations Revisited (After the Pension Protection Act of 2006)  


Author:  Mary Lee  Turk.


Source: Volume 06, Number 01, November/December 2006 , pp.2-8(7)




Family Foundation Advisor

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Abstract: 

On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006. Many of the Act’s provisions relate to charitable giving and tax-exempt organizations. While a few of these provisions encourage charitable giving, many are aimed at curtailing perceived abuses of tax-exempt organizations, particularly supporting organizations (SOs).

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Affiliations:  1: McDermott Will & Emery LLP.

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