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

Participation in acts of self-dealing by private foundation

A disqualified person who engages or takes part in a transaction alone or with others, or directs any person to do so will be treated as participating in an act of self-dealing.

Participation by a foundation manager includes silence or inaction on the manager's part where there is a duty to speak or act, as well as any affirmative action by the manager. However, a foundation manager will not have participated in an act of self-dealing when the manager has opposed the act in a manner consistent with carrying out the manager's responsibilities to the private foundation.


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