5 Percent Distribution Requirement


  • What counts as a qualifying distribution and what is excluded?

  • What administrative expenses count toward the 5% payout requirement?

  • What are some efficient and effective ways to meet payout at year end?

  • What are the consequences for missing the 5% payout requirement?

  • How do you calculate the 5% payout requirement?

  • What are direct charitable activities?

  • What is the 5% payout requirement and when does it have to be paid?

  • By when must a new private foundation make its first payout?

  • How does a foundation account for grant money returned to the foundation?


Additional Resources


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