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Starting a small nonprofit foundation to support other charities requires careful thought...
Nonprofit and Church Legal Trends - Free Edition - May June 2007 (free edition)
Starting a small nonprofit foundation to support other charities and charitable projects without sufficient start up funds or hope to raise substantial funds needs to be thought out carefully in light of recent IRS actions and common sense.
Unless you think you expect to raise substantial dollars for the new Foundation, the IRS suggests that you contact your local community foundation and talk about setting up a donor advised fund for the specific project(s) in which you are interested.
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