Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

Self-Dealing by Private Foundations: Providing Goods, Services or Facilities

Generally, providing goods, services or facilities between a private foundation and a disqualified person is an act of self-dealing.  This applies to providing goods, services or facilities--for example, office space, cars, auditoriums, secretarial help, meals, libraries, publications, laboratories or parking lots. However, it is not self-dealing if a disqualified person provides them to a foundation without charge and the goods, services or facilities are used exclusively for purposes specified in section 501(c)(3) of the Code. Also, providing goods, services or facilities to a foundation manager, employee, or unpaid worker, is not an act of self-dealing if the value of the items provided is reasonable and necessary to the performance of the tasks involved in carrying out the exempt purpose of the foundation and is not excessive.

For example, it is not an act of self-dealing if a private foundation provides meals and lodging which are reasonable and necessary (but not excessive) to a foundation manager. This is true whether or not the value of the meals and lodging is excludable from the manager's gross income.

Return to Life Cycle of a Private Foundation