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Taxing the investment income of foundations is consistent with good tax principles, but fixes to OBBB plan are in order - the Giving Review
https://thegivingreview.com/taxing-the-investment-income-of-foundations-is-consistent-with-good-tax-principles-but-fixes-to-obbb-plan-are-in-order/
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401
donor-advised funds
dafs
excise
endowment tax
budget bill
foundation center
Taxing the investment income of tax-exempt assets is no different from how investments in 401(k) accounts are taxed.
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