Las Private Foundations en EE. UU.: una categoría fiscal

Abstract

In this article, we analyze what a private foundation is in the USA and we try to unravel its origin, its forms, and its substantive and tax regime, in order to explain in the Spanish-speaking scientific field, in a very complete way, its entire legal regime. Of course, we analyze your public authorization and supervision regime under IRS section 501 (c) 3 and F-990 PF.