References

“Annual Exempt Organization Return: Who Must File.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-who-must-file.

“Charitable Trusts.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/charitable-trusts.

“Definition of Exempt Operating Foundation.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/definition-of-exempt-operating-foundation.

“’Disqualified Individual’ – Exempt Operating Foundation.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/disqualified-individual-exempt-operating-foundation.

“Exempt Operating Foundations.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/exempt-operating-foundations.

“Exempt Purposes – Internal Revenue Code Section 501(c)(3).” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-purposes-internal-revenue-code-section-501c3.

“Grant-Making Foundations.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/grant-making-foundations.

“Instructions for Form 5227 (2022).” n.d. Internal Revenue Service. https://www.irs.gov/instructions/i5227.

“Instructions for Form 8940 (04/2023).” n.d. Internal Revenue Service. https://www.irs.gov/instructions/i8940.

“Instructions for Form 990 Return of Organization Exempt from Income Tax (2022).” n.d. Internal Revenue Service. https://www.irs.gov/instructions/i990.

“Instructions for Form 990-EZ (2022).” n.d. Internal Revenue Service. https://www.irs.gov/instructions/i990ez.

“Instructions for Form 990-PF (2022).” n.d. Internal Revenue Service. https://www.irs.gov/instructions/i990pf.

“IRS Activity Codes.” n.d. National Center for Charitable Statistics. https://nccs.urban.org/publication/irs-activity-codes.

Knuth, Donald E. 1984. “Literate Programming.” Comput. J. 27 (2): 97–111. https://doi.org/10.1093/comjnl/27.2.97.

“Private Foundations.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/charitable-organizations/private-foundations.

“Private Operating Foundations.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/private-operating-foundations.

Service, Internal Revenue. 2014. “Form 1023-EZ: Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.” Washington, DC. https://www.irs.gov/pub/irs-prior/f1023ez--2014.pdf.

———. 2020. “Form 1023: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.” Washington, DC. https://www.pay.gov/public/form/preview/pdf/104.

———. 2022. “Schedule a (Form 990): Public Charity Status and Public Support.” Washington, DC. https://www.irs.gov/pub/irs-pdf/f990sa.pdf.

“SOI Tax Stats - Split-Interest Trust Statistics.” n.d. Internal Revenue Service. https://www.irs.gov/statistics/soi-tax-stats-split-interest-trust-statistics.

“Split-Interest Trusts.” n.d. Internal Revenue Service. https://www.irs.gov/charities-non-profits/private-foundations/split-interest-trusts.