• Skip to Content
  • Skip to Main Navigation

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

Association of Small Foundations, for foundations with few or no staff
  • My Profile
  • News
  • Contact Us
  • Log in

  • About
  • Membership
  • Educationsl Porgrams
  • Tools & Resources
  • Connections
  • Store
  • Home »
  • Tools & Resources »
  • Browse by Topic »
  • Tax and Legal
  • Frequently Asked Questions
  • Tear Sheets and Articles
  • Samples
  • Data and Research
  • Browse by Topic

    • Starting Up
    • Administration
    • Boards and Governance
    • Family Philanthropy
    • Grantmaking
    • Impact and Evaluation
    • Investments
    • Tax and Legal

Tax and Legal

This page contains premium content for members only.
Find out how to become a member

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

Keep current on the latest Legislative Updates

© 2010 Association of Small Foundations
1720 N Street, NW, Washington, DC 20036
Toll Free: (888) 212-9922
Fax: (202) 580-6579
  • Privacy Policy

Created by Matrix Group International, Inc. ®