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

Willful agreement to taxable expenditure

A foundation manager's agreement to a taxable expenditure is willful if it is voluntary, conscious, and intentional.  No motive to avoid the restrictions of the law or to incur any tax is necessary to make an agreement willful.  However, a foundation manager's agreement to a taxable expenditure is not willful if he or she does not know that it is a taxable expenditure.


Return to Life Cycle of a Private Foundation