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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Cash Distribution Test: Private Foundation Set-Asides

The foundation satisfies the cash distribution test if:

  1. The specific project for which the amount is set aside will not be completed before the end of the tax year in which the set-aside is made,
  2. The foundation actually distributes for exempt purposes, in cash or its equivalent, the start-up period minimum amount during the foundation's start-up period, and
  3. The foundation actually distributes the full-payment period minimum amount in each tax year of the foundation's full-payment period.

New foundations may find the cash distribution test useful as they assess how much they will actually distribute for start-up projects.

Additional information

Statement required for cash distribution test