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S. 2710

Philanthropic Enterprise Act of 2014

Philanthropic Enterprise Act of 2014 - Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meet specified requirements relating to exclusive ownership, minimum distribution of net operating income for the charitable purpose (all profits to charity), and independent operation (i.e., not controlled by a substantial contributor or family members) from the excise taxes on excess business holdings and unrelated business income.

Read twice and referred to the Committee on Finance.

Sen. Menendez, Robert [D-NJ](D-NJ)Sponsor
5 cosponsors2 D2 R1 I
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  • Introduced in SenateJul 30, 2014
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

  2. IntroReferral10000

    Introduced in Senate

Philanthropic Enterprise Act of 2014 — Informed