United States Government Publishing Office
publisher
pbl
distributor
dst
United States
National Archives and Records Administration
Office of the Federal Register
author
aut
Government Organization
text
government publication
eng
FR
Regulatory Information
1995_register
executive
2010-09-25
article
Excise Tax On Self-Dealing By Private Foundations.
Proposed Rules
D09002ee1be068b81
D09002ee1be068c10
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed amendments to the regulations that define self-dealing by private foundations. The proposed amendments modify the application of the self-dealing rules to the provision by a private foundation of director's and officer's liability insurance to disqualified persons. These amendments provide that indemnification by a private foundation or provision of insurance for purposes of covering the liabilities of the person in their capacity as a manager of the private foundation is not self-dealing. Additionally, the amounts expended by the private foundation are not included in the compensation of the disqualified person for purposes of determining reasonable compensation of the disqualified person.
60 FR 82
https://www.govinfo.gov/app/details/FR-1995-01-03/94-31666
94-31666
fr03ja95-30
RIN 1545-AT03
4830-01-U
EE-56-94
https://www.govinfo.gov/app/details/FR-1995-01-03/94-31666
https://www.govinfo.gov/content/pkg/FR-1995-01-03/html/94-31666.htm
https://www.govinfo.gov/content/pkg/FR-1995-01-03/pdf/94-31666.pdf
2 p.
82
83
60 FR 82
Code of Federal Regulations
Title 26 Part 53
26 CFR Part 53
Regulation Identification Number 1545-AT03
RIN 1545-AT03
Excise Tax On Self-Dealing By Private Foundations.; Federal Register Vol. 60, Issue
PRORULE
94-31666
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1995-04-03
EE-56-94
4830-01-U
94-31666
Notice of proposed rulemaking.
This document contains proposed amendments to the regulations that define self-dealing by private foundations. The proposed amendments modify the application of the self-dealing rules to the provision by a private foundation of director's and officer's liability insurance to disqualified persons. These amendments provide that indemnification by a private foundation or provision of insurance for purposes of covering the liabilities of the person in their capacity as a manager of the private foundation is not self-dealing. Additionally, the amounts expended by the private foundation are not included in the compensation of the disqualified person for purposes of determining reasonable compensation of the disqualified person.
Written comments and requests for a public hearing must be received by April 3, 1995.
Terri Harris or Paul Accettura at 202- 622-6070 (not a toll-free number).
Federal Register
Vol. 60, no. 1
Office of the Federal Register, National Archives and Records Administration
1995-01-03
continuing
daily
deposited
born digital
285 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1995-01-03
P0b002ee180a79435
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr03ja95
https://www.govinfo.gov/app/details/FR-1995-01-03
https://www.govinfo.gov/content/pkg/FR-1995-01-03/pdf/FR-1995-01-03.pdf
fdlp
1
318
DGPO
2010-09-25
2023-05-07
FR-1995-01-03
machine generated
eng
FR
FR-1995-01-03
60
1