However, families can also establish private operating foundations if…

However, families can also establish private operating foundations if the majority of their income is used to provide a charitable service or operate a charitable program. Private operating foundations receive better treatment regarding charitable contribution limits and are subject to slightly more relaxed rules with respect to activities and excise taxes. A brief summary of these rules is included at the end of this chapter.

— from True North (Ethics, Integrity, Truth, Values) · *Family Office: A Comprehensive Guide for Advisors, Practioners, and Students by William I *

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