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  2. Endowment tax - Wikipedia

    en.wikipedia.org/wiki/Endowment_tax

    As enacted in the Tax Cuts and Jobs Act of 2017 and amended by the Bipartisan Budget Act of 2018, an excise tax of 1.4% on endowment income is levied on universities that have at least 500 tuition-paying students and net assets of at least $500,000 per student. The $500,000 is not adjusted for inflation, so the threshold is effectively lowered ...

  3. Foundation (United States law) - Wikipedia

    en.wikipedia.org/wiki/Foundation_(United_States_law)

    A foundation must pay out 5% of its assets each year while a public charity may not. Donors to a public charity receive greater tax benefits than donors to a foundation. A public charity must collect at least 10% of its annual expenses from the public to remain tax-exempt while a foundation does not.

  4. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    For example, U.S. tax law provides that trading in securities for the taxpayer's own account will not constitute a U.S. trade or business. [16] Thus foreign hedge funds formed as corporations do not generally pay corporate income tax. [17] Domestic tax-exempt entities face similar concerns when investing in funds structured as partnerships.

  5. When Do You Have to Pay Investment Taxes? - AOL

    www.aol.com/news/pay-investment-taxes-154645112.html

    Investment tax must be paid on interest income and rent from investment property. You also pay investment tax on dividend and capital gains income from stocks, mutual funds and exchange-traded funds.

  6. What Is a Private Foundation? - AOL

    www.aol.com/news/private-foundation-220234004.html

    Not every charitable organization qualifies as a public charity according to government standards. However, a private foundation earns that distinction. A private foundation is a non-governmental ...

  7. What is the net investment income tax and who has to pay it?

    www.aol.com/finance/net-investment-income-tax...

    Had their net investment income been $300,000, then Kelly and John would pay 3.8 percent on the $250,000 by which their MAGI exceeds the income thresholds. Here, Kelly and John would pay $9,500 in ...

  8. Tax Reform Act of 1969 - Wikipedia

    en.wikipedia.org/wiki/Tax_Reform_Act_of_1969

    The Act provided a government definition of "private foundation" for the first time (albeit indirectly). [4] The law enacted these requirements of private philanthropic foundations. [5] 4% tax on investment income (reduced to 2% in 1978) 5% minimum distribution of income; Limit of 20% ownership of the stock holdings of a business

  9. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    If a donor is contributing property that would have yielded a long-term capital gain in a sale, then the deduction for the contribution is limited to 30% of donor's adjusted gross income in the year of donation if the donee is a public charity, and limited to 20% if the donee is a private foundation. Contributions over the respective AGI ...