Information For...

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

Functionally Related Business

A functionally related business is:

  1. A trade or business the conduct of which is substantially related (aside from the mere provision of funds for the exempt purpose) to the exercise or performance by the private foundation of its charitable, educational or other purpose or function constituting the basis for its exemption,
  2. A trade or business in which substantially all the work is performed for the foundation without compensation,
  3. A business carried on by the foundation primarily for the convenience of its members, students, patients, officers or employees (such as a cafeteria operated by a museum for the convenience of its members, employees and visitors),
  4. A business that consists of the selling of merchandise, substantially all of which has been received by the foundation as gifts or contributions, or
  5. An activity carried on within a larger combination of similar activities or within a larger complex of other endeavors that is related to the exempt purposes of the foundation (other than the need to simply provide funds for these purposes).


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