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In addition to the more straightforward techniques for making gifts to charity, there are, of course, more specialized approaches that use trusts to combine a gift to charity with gifts to other beneficiaries, typically family members. Through a trus  


Author:  Laura H.  Peebles, CPA/PFS.


Source: Volume 05, Number 03, March/April 2006 , pp.3-7(5)




Family Foundation Advisor

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Abstract: 

The prohibition against self-dealing contains many potential pitfalls for private foundations. Generally, a private foundation is prohibited from entering into any financial transaction with certain related parties (defined as disqualified persons). This is true regardless of whether the transaction is fair and reasonable, and even if it benefits the private foundation.

Keywords: 

Affiliations:  1: Deloitte Tax LLP.

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