Qualifying Distributions of Private Foundations

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