Home      Login


How an Interest-Free Loan to a Foundation Can Produce “Investment Interest”— and a Deduction—for the Lender  


Author:  Staff Editors.


Source: Volume 04, Number 04, May/June 2005 , pp.11-11(1)




Family Foundation Advisor

< previous article |next article > |return to table of contents

Abstract: 

In a recent private letter ruling, the IRS demonstrates how an interest-free loan to a family foundation from its creator can produce imputed interest that will help the creator deduct interest on borrowings used to fund the loan.

Keywords: 

Affiliations:  .

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $10

< previous article |next article > |return to table of contents