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This page contains a single entry by Associate Editor published on September 3, 2013 10:25 PM.

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PLR on Proposed Grant to Charitable Trust

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In a private letter ruling, a private non-operating foundation requested rulings regarding a proposed grant to a charitable trust.  The foundation proposed to establish a charitable trust and to make a capital endowment grant to it.  The IRS ruled that the proposed grant "will not adversely affect the foundation's tax-exempt status, will not result in net investment income, will not give rise to self-dealing, and will not be a jeopardizing investment."

See also IRS Rules on Proposed Grant to Charitable Trust2013 TNT 170-23,taxanalysts.com, September 3, 2013).   

Posted by Sarah Choi, Associate Editor, Wealth Strategies Journal 

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