Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" For purposes of paragraph (1), the term 'substantial contributor' means any person who contributed or bequeathed an aggregate amount of more than $5,000 to the private foundation, if such amount is more than 2 percent of the total contributions and bequests... "
U.S. Department of the Treasury's Proposals to Improve Compliance by Tax ... - Page 18
by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1994 - 62 pages
Full view - About this book

The Code of Federal Regulations of the United States of America

Administrative law - 1974 - 484 pages
...bequeathed an aggregate amount of more than 45,000 to the private foundation, If such amount Is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation In which the contribution or bequest is received by the foundation from...
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1973
...bequeathed an aggregate amount of more than $5,000 to the foundation, if such amount is more than two percent of the total contributions and bequests received by the foundation before the close of its taxable year in which it received the person's contribution or bequest. Section 1.507-6(a)(2) of...
Full view - About this book

Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1970 - 744 pages
...bequeathed an aggregate amount of more than $5,000 to the private foundation, if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1975 - 478 pages
...bequeathed an aggregate amount of more than $5,000 to the private foundation. if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from...
Full view - About this book

Private foundation leasing of business assets: hearings before the ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - Charitable uses, trusts, and foundations - 1977 - 34 pages
...arrangement, and (C) Such contributions were made prior to October 9, 1969 and totaled less than 12 percent of the total contributions and bequests received by the foundation before the close of the taxable year which includes such date. Senator BYRD. The committee will stand in recess, subject to...
Full view - About this book

The Code of Federal Regulations of the United States of America

Administrative law - 1978 - 552 pages
...bequeathed an aggregate amount of more than $5,000 to the private foundation, if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from...
Full view - About this book

Description of Income Tax Provisions Relating to Private Foundations ...

United States. Congress. Joint Committee on Taxation - Charitable uses, trusts, and foundations - 1983 - 34 pages
...contributor" means a person whose contributions to the foundation exceeded two percent of all contributions received by the foundation before the close of the year in which the particular contribution is made, but only if the person's contributions exceed $5,000 (sec. 507(d)(2))....
Full view - About this book

Tax Rules Governing Private Foundations: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - Charitable uses, trusts, and foundations - 1984 - 1068 pages
...one-third of support fraction under section 509(a)(2)(A) only to the extent that the contribution exceeds 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from...
Full view - About this book

Planning Guide for the Law of Tax-Exempt Organizations: Strategies and ...

Bruce R. Hopkins - Business & Economics - 2004 - 456 pages
...person who contributed or bequeathed an aggregate amount to the organization of more than the higher of $5,000 or 2 percent of the total contributions and bequests received by the organization before the close of its tax year in which the contribution or bequest is received by the...
Limited preview - About this book

Charitable Gift Planning: A Practical Guide for the Estate Planner

Thomas J. Ray (Jr.) - Business & Economics - 2007 - 876 pages
...contributes or bequeaths a total amount of more than $5,000 in any taxable year, if that amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the tax year in which the foundation receives the contribution or bequest.95 The test covers all contributions...
Limited preview - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF