Grantmaking: The Good, The Bad and The Proceed with Caution

Grantmaking: The Good, The Bad and The Proceed with Caution, Salk Institute 40th Annual Tax and Management Seminar for Private Foundations, La Jolla, California, March 14-16, 2012

This seminar paper and presentation examines various grantmaking issues, specifically with respect to private non-operating foundations. The paper examines types of grants that will qualify as qualifying distributions and those grants that should be avoided as taxable expenditures. The paper explains issues related to international grants and other grants that require expenditure responsibility.