Internal Revenue Code 501(c)(3): Federal tax code section governing tax-exempt organizations, providing requirements for charitable, religious, educational, and scientific organizations
Form 1023 Requirements: IRS application requirements for tax-exempt status, including detailed information about organizational structure, activities, and finances
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations, including foundations
State Registration Requirements: State-specific requirements for registering a foundation, including initial filing procedures and documentation
State Charitable Solicitation Laws: Regulations governing fundraising activities and charitable solicitations within specific states
Attorney General Oversight: State-level oversight regulations requiring compliance with charitable trust laws and foundation operations
IRC Section 509: Federal regulations distinguishing private foundations from public charities and establishing specific operational rules
Excess Benefit Transaction Rules: Regulations preventing the misuse of charitable assets through transactions that unfairly benefit insiders
Self-Dealing Prohibitions: Rules preventing financial transactions between a private foundation and its disqualified persons
Investment Restrictions: Regulations governing how foundation assets can be invested, including prohibited investments and required diversification
Distribution Requirements: Annual minimum distribution requirements (typically 5% of asset value) for private foundations
Form 990-PF Filing: Annual federal tax return requirements specific to private foundations, including detailed financial reporting
