The tax consequences to a donor of making a charitable contribution to an exempt organization classified as a private foundation may be less favorable than the tax consequences to a donor of making a charitable contribution to an exempt organization that is not classified as a private foundation.

Question

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The Internal Revenue Code imposes certain restrictions and excise taxes on private foundations, which may result in less favorable tax consequences for donors making charitable contributions to these organizations compared to donations made to other types of exempt organizations.

The Tax Consequences to a Donor of Making a Charitable