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Disqualified Persons and Qualifying Distribution

Contains material from Feb 2020

Disqualified Persons and Qualifying Distribution
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Session 1: Disqualified Person Are (Often) Challenging - Explore the Chapter 42 excise tax regime applicable to private foundations and the key role disqualified persons play in exposure to self-dealing and excess business holdings. Consider the basics in mapping disqualifying persons as well as best practices for managing compliance and risks.   

Session 2: Rethinking / Revisiting Qualifying Distributions - How are different sized and different types of private foundations thinking about and planning to meet minimum distribution requirements in a potentially low return environment? Examine the impact of volatile markets, and the increased needs from grantees on foundations. How do the competing interests intersect and impact the foundation’s life plans if there is a perpetuity plan? What counts as a qualifying distribution when private foundations collaborate to co-fund projects by pooling resources and other interesting qualifying distribution questions?
 

Includes: Audio Slides


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1. Disqualified Person Are (Often) Challenging (Feb 2020)

Nishka Chandrasoma, Michelle Michalowski

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(mp3)
46 mins
Slides
(pdf)
6 pgs
Session 1 —46 mins
Disqualified Person Are (Often) Challenging (Feb 2020)

Explore the Chapter 42 excise tax regime applicable to private foundations and the key role disqualified persons play in exposure to self-dealing and excess business holdings. Consider the basics in mapping disqualifying persons as well as best practices for managing compliance and risks.   

Originally presented: Jan 2020 Nonprofit Organizations Institute

Nishka Chandrasoma, Ford Foundation - New York, NY
Michelle Michalowski, PwC - Washington, DC

Show session details

2. Rethinking / Revisiting Qualifying Distributions (Feb 2020)

Michelle Michalowski, Jane M. Searing

0.75 0.00 0.00
Preview Materials

Download session materials for offline use

(mp3)
44 mins
(pdf)
19 pgs
Session 2 —44 mins
Rethinking / Revisiting Qualifying Distributions (Feb 2020)

How are different sized and different types of private foundations thinking about and planning to meet minimum distribution requirements in a potentially low return environment? Examine the impact of volatile markets, and the increased needs from grantees on foundations. How do the competing interests intersect and impact the foundation’s life plans if there is a perpetuity plan? What counts as a qualifying distribution when private foundations collaborate to co-fund projects by pooling resources and other interesting qualifying distribution questions?

Originally presented: Jan 2020 Nonprofit Organizations Institute

Michelle Michalowski, PwC - Washington, DC
Jane M. Searing, Deloitte - Seattle, WA