Public Charity vs. Private Foundation, Compliance Ins and Outs for CPAs

The seminar will cover:

• The origins of private foundations as a subset of Section 501(c)(3) organizations under the Internal Revenue Code.
• A review of the excise taxes and other burdens imposed on private foundations;  
• A detailed analysis of the public charity and private foundation classification rules; and
• A discussion of how to avoid inadvertent reclassification.

Where: 100 Front Street, 19^th Floor (breakfast) and webinar.