Topic Index: Supporting Organizations

Becoming “SO-Friendly”: The Advantages of Courting Supporting Organization Relationships

By Gerald B. Treacy, Jr.

Originally Published in Planned Giving Today, December 1997

Congress has given what is probably its last, temporary reprieve for private foundations, in the form of an extension of the provision exempting gifts of publicly traded securities from the harsh “reduce-to-basis” rule. The legislation has once again focused attention on the many disadvantages of the private foundation format itself, which have been summarized in […]

A Taxonomy of Tax-Exempt Organizations

By Gerald B. Treacy, Jr.

Originally Published in Planned Giving Today, June 1997

Ask a representative of a charitable organization what type of charity he or she represents, and the correct, if incomplete, answer will often be, “We’re a 501(c)(3) organization.” This basic qualification will likely be only part of the answer sought. Most tax-exempt charitable institutions–private foundations, public charities and the variety of hybrids between–share this basic […]