Publications Memos Go Back Forming and Operating a Private Foundation 02.07.01 This memorandum outlines the advantages and disadvantages, legal steps and business issues in forming, contributing to and operating a private foundation. Authors and Contacts David Shevlin Partner [email protected] +1-212-455-3682 Related Insights 11.21.23 | Publications Proposed Regulations Regarding Taxes on Taxable Distributions From Donor-Advised Funds 11.06.23 | Publications Final Regulations Regarding Requirements for Type I and Type III Supporting Organizations 03.14.23 | Publications Treasury Releases ‘Green Book’ Including Proposals to Change Certain Payout Rules for Private Foundations Related Services Related Practice Areas Exempt Organizations