Grantmaker Due Diligence in the Pension Protection Act Era: How to Identify Supporting Organizations and Align Your Grants Administration Process with the 21st-Century Tax Code

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The Pension Protection Act of 2006 imposes new excise taxes on private foundations and sponsors of donor-advised funds for making grants to certain types of supporting organizations. This webinar will address the concerns of grantmakers, including:


How can I determine if a potential grantee is a supporting organization?
What about 509(a)(3) organizations that are Types I, II or III?
Are there best practices concerning determination of functional integration for Type III supporting organizations?
What are the practical implications of Revenue Procedure 2009-32, and how might they impact my grantmaking operations and compliance practices?
In this free, interactive learning lab we'll review the IRS tax code, interim guidance, and corresponding pre-grant due-diligence best practices. We'll explore different on-line and manual options for charity verification, including GuideStar Charity Check. You'll gain the knowledge you need to avoid excise taxes and take away tips to streamline your due-diligence process.