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Association of Small Foundations, for foundations with few or no staff

Association of Small Foundations, for foundations with few or no staff
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Tax and Legal

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Tax & Legal 101

  • Tax & Legal Basics
  • Essential Documents

Primary Federal Laws for Private Foundations

  • Excise Tax
  • Self-Dealing
  • 5% Distribution Requirement
  • Excess Business Holdings
  • Jeopardizing Investments
  • Taxable Expenditures
  • Completing the 990-PF
  • Public Disclosure

Grant-Related Legal Guidelines

  • Advocacy & Public Policy
  • Expenditure Responsibility
  • Grants to Individuals
  • International Grants
  • Supporting Organizations

Insurance for Your Foundation

IRS Audit

Spending Down

Related Resources

Publications

  • Legal Essentials for Small Foundations (PDF Version)
  • The Foundation Guidebook

Find publications

Events

  • Legislative Updates

    Feb 21

    Conference Call,

  • 990-PF Tax Seminar

    Feb 28

    Scottsdale, AZ

Find events

People

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Keep current on the latest Legislative Updates

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