A Fund in a Community Foundation, a Private Foundation, or Both?

The following is our three-part series of Tax and Estate Planning Notes on private foundations and funds in community foundations.

• Transferring a Private Foundation to a Community Foundation (March 2009)
  This issue explores circumstances and case studies in which a transfer makes sense, and reviews procedures for dissolution and transfer. Read full issue>>
  
  
• A Private Foundation or a Fund in a Community Foundation: Weighing the Options (June 2009)
  This issue explores the factors you and your client should consider when first deciding on a vehicle for charitable giving. We compare some of the costs and benefits of a fund in a community foundation with a private foundation, including administrative considerations and tax and regulatory issues. Read full issue>>
  
  
• A Private Foundation and a Fund in a Community Foundation: Does Your Client Need Both? (October 2009)
  This issue illustrates examples in which having a fund at a community foundation in addition to a private foundation makes sense. Read full issue>>

For those of you who have clients that use family offices to support private foundations, this article from Trust & Estates may be of interest>> Family Office Management of Private Foundation Funds