Willful agreement to taxable expenditure

현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. 귀하의 언어로 도움을 받으십시오.

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.