Epstein Secrets

DESCRIBED.— A person is described in this subsection if such person is described in section 4958(f)(7) with respect to a donor advised fund. O2011 Wolters Kluwer. All rights reserved. I of I 7/28/2011 8:44 AM EFTA00598242

Current Internal Revenue Code (Standard Federal version), SEC. 4967. TAXES ON PROHIBITED BENEFITS. 4967(a) IMPOSITION OF TAXES.- 4967(a)(1) ON THE DONOR, DONOR ADVISOR, OR RELATED PERSON.— There

t of gifts to or for the use of Indian tribal governments (or their subdivisions), see section 7871. 3 of 4 7/28/2011 8:44 AM EFTA00598226 O2011 Wolters Kluwer. All rights reserved. 4 of 4 7/28/2011 8:44 AM EFTA00598227

Current Internal Revenue Code (Standard Federal version), SEC. 2522. CHARITABLE AND SIMILAR GIFTS. 2522(a) CITIZENS OR RESIDENTS.— In computing taxable gifts for the calendar year, there shall be

appears in paragraphs (4), (5), and (6), and 4943(f)(7)(B) "January 1, 2007" shall be substituted for "January 1, 1970" in paragraph (4)(E). O2011 Wolters Kluwer. All rights reserved. 7 of 7 7/28/2011 8:42 AM EFTA00598234

Current Internal Revenue Code (Standard Federal version), SEC. 4943. TAXES ON EXCESS BUSINESS HOLDINGS. 4943(a) INITIAL TAX.- 4943(a)(1) IMPOSITION.— There is hereby imposed on the excess busines

this subparagraph if the organization is a functionally integrated type III supporting organization (as defined under section 4943(f)(5)(B)). O2011 Wolters Kluwer. All rights reserved. 3 of 3 7/28/2011 8:40 AM EFTA00598241

Current Internal Revenue Code (Standard Federal version), SEC. 4966. TAXES ON TAXABLE DISTRIBUTIONS. 4966(a) IMPOSITION OF TAXES.- 4966(a)(1) ON THE SPONSORING ORGANIZATION.— There is hereby impo

e. 2055(g)(12) For treatment of gifts and bequests to or for the use of Indian tribal governments (or their subdivisions), see section 7871. O2011 Wolters Kluwer. All rights reserved. 5 of 5 7/28/2011 8:43 AM EFTA00598223

Current Internal Revenue Code (Standard Federal version), SEC. 2055. TRANSFERS FOR PUBLIC, CHARITABLE, AND RELIGIOUS USES. 2055(a) IN GENERAL.— For purposes of the tax imposed by section 2001, th

ng investment advice with respect to, assets maintained in donor advised funds (as defined in section 4966(d)(2)) owned by such organization. O2011 Wolters Kluwer. All rights reserved. 4 of 4 7/28/2011 8:41 AM EFTA00598238

Current Internal Revenue Code (Standard Federal version), SEC. 4958. TAXES ON EXCESS BENEFIT TRANSACTIONS. 4958(a) INITIAL TAXES.- 4958(a)(1) ON THE DISQUALIFIED PERSON.— There is hereby imposed

nds to maintain donor advised funds (as defined in section 4966(d)(2)) and the manner in which such organization plans to operate such funds. O2011 Wolters Kluwer. All rights reserved. 2 of', 7128120118:46 AM EFTA00598218

Current Internal Revenue Code (Standard Federal version), SEC. 508. SPECIAL RULES WITH RESPECT TO SECTION 501(c)(3) ORGANIZATIONS. 508(a) NEW ORGANIZATIONS MUST NOTIFY SECRETARY THAT THEY ARE AP

nefit plan (other than a multiemployer plan) to which sections 302 of such Act and 412 of such Code applies which is sponsored by an employer— O2011 Wolters Kluwer. All rights reserved. 5 of 14 7/28/2011 8:04 AM EFTA00598266 (A) which is a commercial airline passenger airline, or (B) the principal business

Current Internal Revenue Code (Standard Federal version), PENSION PROTECTION ACT OF 2006 Act of August 17, 2006, M. 109-280, 120 Stat 780 (H.R. 4) Be it enacted"' ACT SEC. 1. SHORT TITLE, ETC.