Taxation and Statutory Considerations in the Formation of Family Foundations
讨论了设立家族基金会时面临的联邦法规复杂性和高额罚款风险，分析了不同慈善选项的利弊，并提出了降低慈善捐赠成本的建议，适合需要了解税收法律基础的家族和企业领导者。
Because of strict and complex federal regulations and costly penalties, individuals who are contemplating establishing a family foundation need expert legal and financial advice. However, all family and family business leaders who want to engage in philanthropy can dramatically increase their range of options if they are familiar with the basics of taxation law. This article discusses the benefits and drawbacks of various charitable alternatives and offers suggestions for reducing the cost of charitable giving.