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132Trusts & Trustees, Vol. 22, No. 1, February 2016, pp. 132139Private foundations and trusts: just the same but different? Paolo Panic×Abstract wave of private foundation statutes has been conspicuous

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What is private foundations and trusts?

Private foundations and trusts are legal entities set up for charitable, educational, religious, or other philanthropic purposes.

Who is required to file private foundations and trusts?

Private foundations and trusts are required to file with the appropriate tax authorities, typically the IRS, to maintain their tax-exempt status.

How to fill out private foundations and trusts?

Private foundations and trusts can typically be filled out using Form 990 or Form 990-PF, depending on the organization's size and activities.

What is the purpose of private foundations and trusts?

The purpose of private foundations and trusts is to provide financial support to charitable causes and organizations.

What information must be reported on private foundations and trusts?

Private foundations and trusts must report information such as their financial activities, governance structure, and grants or donations made.

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