The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement. Bruce R. Hopkins

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Employee benefit funds are not related organizations for these purposes.108.23

      1 96.1 National Philanthropic Trust, 13th Annual Report on Donor‐Advised Funds (Nov. 12, 2019).

      2 96.2 In general, Hopkins, Donor‐Advised Funds: Law and Policy (Pittsburgh, PA: Dorrance Pub. Co., 2020).

      3 105.1 IRC § 4968(b)(2).

      4 108.1 T.D. 9917 (Sep. 18, 2020).

      5 108.2 Reg. § 53.4968‐1(b)(2).

      6 108.3 Id.

      7 108.4 Reg. § 53.4968‐1(b)(3).

      8 108.5 Reg. § 53.4968‐1(b)(4).

      9 108.6 Reg. § 53.4968‐1(b)(5).

      10 108.7 Reg. § 53.4968‐1(b)(5)(iv).

      11 108.8 Reg. § 53.4968‐2(a). See supra note 104.

      12 108.9 Reg. § 53.4968‐2(b)(1).

      13 108.10 Reg. § 53.4968‐2(b)(2).

      14 108.11 Reg. § 53.4968‐2(d).

      15 108.12 IRC § 4968(d)(2); Reg. § 53.4968‐3(a)(1).

      16 108.13 Reg. § 53.4968‐3(a)(2).

      17 108.14 Id.

      18 108.15 Id.

      19 108.16 See §§ 29.7, 30.6.

      20 108.17 Reg. § 53.4968‐3(b)(1)‐(3).

      21 108.18 Reg. § 53.4968‐3(b)(1).

      22 108.19 Reg. § 53.4968‐3(b)(2)(i).

      23 108.20 Reg. § 53.4968‐3(b)(3).

      24 108.21 Reg. § 53.4968‐3(b)(2)(ii)(A).

      25 108.22 Reg. § 53.4968‐3(b)(2)(iii).

      26 108.23 Reg. § 53.4968‐3(a)(3).

      27 108.24 Reg. § 53.4968‐3(d)(1).

      28 108.25 IRC § 4968(d)(1)(A); Reg. § 53.4968‐3(d)(2)(i).

      29 108.26 IRC § 4968(d)(1)(B); Reg. § 4968‐3(d)(2)(ii).

        § 12.1 Federal Tax Law Definition of Private Foundation (a) Private Foundation Defined

        § 12.3 Categories of Public Charities (b) Publicly Supported Charities (c) Supporting Organizations

        § 12.4 Private Foundation Rules (f) Other Provisions

      (a) Private Foundation Defined

       p. 286, note 7. Insert before last period:

      ; Rev. Proc. 2020‐5, 2020‐1 I.R.B. 241, § 7.03.

      (b) Publicly Supported Charities

       p. 300. Insert as second complete paragraph: