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1
https://www.irs.gov/pub/irs-tege/eotopicq85.pdf
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2
https://www.irs.gov/charities-non-profits/private-foundations/taxes-on-self-dealing-private-foundations
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3
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9
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https://www.ncfp.org/wp-content/uploads/2018/09/Avoiding-Conflicts-and-Self-Dealing-for-Family-Foundation-Boards-NCFP-2013-avoiding-conflicts-of-interest-and-self-dealing-for-family-foundation-boards.pdf
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https://www.churchlawcenter.com/nonprofit/self-dealing-transactions/
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21
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https://www.aefonline.org/blog/beware-self-dealing-within-private-foundations
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24
https://www.pgdc.com/pgdc/irs-private-letter-rulings-201446024-and-201510050-reminder-imposition-self-dealing-taxes-under
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25
https://www.ropesgray.com/~/media/Files/PPT/Avoiding-Common-Private-Foundation-Mistakes.pdf
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https://taxnews.ey.com/news/2022-1053
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https://www.pkfod.com/insights/self-dealing-irs-temporarily-halts-certain-4941d-rulings/
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28
https://answerconnect.cch.com/document/irp01bec247153253418398c8b92641339a5b/federal/irs/irs-publication-5616-exempt-organizations-technical-guide-2022
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31
https://www.washingtonpost.com/politics/trump-foundation-apparently-admits-to-violating-ban-on-self-dealing-new-filing-to-irs-shows/2016/11/22/893f6508-b0a9-11e6-8616-52b15787add0_story.html
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32
https://www.govinfo.gov/link/uscode/26/4941
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https://www.journalofaccountancy.com/issues/2000/apr/thedosanddontsofirainvesting.html
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https://www.nonprofitexpert.com/nonprofit-irs-topic-index/disqualified-persons-private-foundation-excise-taxes/
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38
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https://www.law360.com/tax-authority/articles/1544486/irs-says-self-dealing-calculation-must-include-interest
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https://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=1285&context=faculty_scholarship
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https://www.nonprofitlegalcenter.com/faq/private-foundations-faq/
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https://www.bdo.com/blogs/nonprofit-standard/may-2016/10-common-self-dealing-mistakes-private-foundation
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44
https://www.philanthropysouthwest.org/sites/default/files/resources/Compensation%20for%20Private%20Foundations%20[Read-Only].pdf
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http://media.mcguirewoods.com/publications/2014/Compensating-Executive-of-Charitable-Organization.pdf
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https://www.reuters.com/article/us-usa-trump-foundation/trumps-foundation-says-it-violated-self-dealing-ban-irs-forms-idUSKBN13H1O8
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48
https://www.cpaacademy.org/webinars/a0D2S00000rjD4yUAE
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49
https://kpm-us.com/wp-content/uploads/2020/03/PrivateFoundationsExciseTaxes.pdf
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50
https://www.macfound.org/media/files/basicsoffdndirectorduties2_1.pdf
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51
https://www.wsj.com/articles/donald-trumps-foundation-engaged-in-self-dealing-irs-filing-shows-1479829984
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52
https://nonprofitlawblog.com/private-foundations-self-dealing/
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53
https://www.californianonprofitlaw.com/blog/2019/11/20/newly-released-irs-issue-snapshots-regarding-self-dealing-of-a-private-foundation
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https://www.organizationalconsultinggroup.com/intermediate-sanctions/
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https://www.mjcpa.com/how-private-foundations-can-avoid-accusations-of-self-dealing/
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https://foundationsource.com/manage-a-foundation/
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https://www.thetaxadviser.com/issues/2017/apr/self-dealing-exception-solves-estate-settlement-woes.html
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https://publiccounsel.org/wp-content/uploads/2021/12/Public-Support-Test-2020.pdf
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60
https://news.yahoo.com/trump-foundation-says-violated-self-dealing-prohibition-report-151126212.html
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61
https://www.thehindu.com/news/international/Trump%E2%80%99s-charity-admits-to-violating-IRS-self-dealing-ban/article16686508.ece
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https://www.quarles.com/publications/irs-provides-guidance-regarding-the-use-of-donor-advised-funds-to-satisfy-pledges-and-addresses-other-donor-advised-fund-questions/
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https://theconversation.com/what-trump-foundations-self-dealing-disclosure-means-for-a-conflicted-president-elect-70075
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https://www.rollcall.com/2019/05/10/irs-should-investigate-the-national-rifle-association-for-self-dealing-congressman-says/
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66
https://advancement-services.ncsu.edu/wp-content/uploads/backup/2015/08/Why-donations-from-private-foundations-are-different.pdf
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https://www.theday.com/nationworld/20161122/trumps-charity-admits-to-violating-irs-self-dealing-ban
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https://www.cbsnews.com/news/report-trumps-charitable-foundation-violated-irs-ban-on-self-dealing/
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https://runquist.com/2014/03/how-to-keep-your-nonprofit-out-of-trouble-with-the-irs/
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https://www.kitces.com/blog/self-directed-ira-prohibited-transaction-fiduciary-disqualified-person-irc-section-4975/
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https://www.iraresources.com/blog/5-examples-prohibited-transactions-in-self-directed-ira
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https://www.tuckerellis.com/publications/overview-of-private-foundations/
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https://www.pbs.org/newshour/politics/trumps-charity-admits-violating-irs-self-dealing-ban
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https://www.olsonwealthgroup.com/the-irs-and-family-foundations-proceed-with-caution/
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https://www.packard.org/wp-content/uploads/2011/03/PFConflict_of_interest_policy_101906.pdf
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https://researchrepository.wvu.edu/cgi/viewcontent.cgi?article=1091&context=law_faculty
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https://www.mercurynews.com/2016/11/22/trump-foundation-admits-to-violating-ban-on-self-dealing-new-filing-to-irs-shows/
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https://www.insidepoliticallaw.com/2015/12/22/path-act-requires-501c4-organizations-to-provide-notice-to-irs-after-formation/
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https://ag.ny.gov/sites/default/files/irs_final_letter.pdf
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https://taxexecutive.org/deploying-company-foundations-in-battle-for-tech-talent/
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https://www.linkedin.com/posts/patrick-islip-6b300a16_irs-rules-governing-private-foundations-are-activity-6438124879958020096-cW1o?trk=public_profile_share_view
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https://neolawgroup.com/news/2016/3/20/foundations-the
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https://www.kpmcpa.com/how-private-foundations-can-avoid-accusations-of-self-dealing/
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https://oag.ca.gov/charities/content/new_990
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https://missioninvestors.org/sites/default/files/resources/MRIs%20and%20PRIs%20for%20Private%20Foundations.PDF
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https://www.vanityfair.com/news/2016/11/donald-trump-foundation-self-dealing-irs-filing
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https://uscode.house.gov/view.xhtml?path=/prelim@title26/subtitleD/chapter42&edition=prelim
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https://www.wsaz.com/content/news/Trumps-charity-admits-to-violating-IRS-self-dealing-ban-402478075.html
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https://www.gmafoundations.com/trustee-compensation-private-foundation/
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https://onlinelibrary.wiley.com/doi/abs/10.1002/npc.3870130503
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https://gephardtdaily.com/national-international/trump-foundation-admits-violating-self-dealing-ban-in-new-irs-filing/
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https://us.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/tam-on-crt-patent.doc
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https://www.sciencedirect.com/science/article/abs/pii/S0165410122000350
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https://www.claconnect.com/en/resources/articles/2021/irs-2021-plan-highlights-focus-on-private-foundations
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https://www.kiplinger.com/personal-finance/charity/603556/ever-dream-of-having-a-building-named-after-yourself
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https://www.pbwt.com/exempt-org-resource-blog/irs-issues-request-for-comments-regarding-the-regulation-of-donor-advised-funds
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https://ritaus.org/how-to-avoid-prohibited-transactions/
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