7.2 Private Foundations

7.2.1 Classification as a Private Foundation 7.2.2 Self-Dealing 7.2.3 Minimum and Qualifying Distributions 7.2.4 Excess Business Holdings 7.2.5 Jeopardy Investments 7.2.6 Taxable Expenditures 7.2.7 Tax on Net Investment Income 7.2.8 Reorganization and Termination 7.2.9 Private Operating Foundations