Electronic Federal Tax Payment System (EFTPS)
Request for Taxpayer Identification Number (TIN) and Certification
Employees Withholding Allowance Certificate
Employers engaged in a trade or business who pay compensation
Qualifying Distributions of Private Foundations
Qualifying Distributions of Private Foundations
The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
The following articles discuss the meaning ofqualifying distributionsas used in Chapter 42 of the Internal Revenue Code:
Qualifying Distributions Made with Borrowed Funds
Qualifying Distributions to Organizations Controlled by Foundation or Disqualified Persons
Changes in Asset Use As Qualifying Distributions
Payment of Foundation Excise Taxes Not a Qualifying Distribution
Treatment of Contribution Used to Make Payments to Secondary Recipient
Characterization (Ordering) of Qualifying Distributions
Characterization (Ordering) of Qualifying Distributions: Special Choice