Epstein File EFTA00598133: Charles, Endowment and Perform (DS9)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA00598133: Charles, Endowment and Perform (DS9)

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A technical document discussing IRS regulations related to organizational control, specifically examining nonprofit foundation control tests and qualifying criteria under tax code section 509(a)(3).

👤 Named in This Document

Charles

🔑 Evidence Keywords

controlled perform recording classified CI endowment asset

📋 Key Excerpts12

PersonKeyword

Excerpt 1

The IRS further explained, as to the control test, that the Foundation's primary asset was a promissory note payable by a corporation **controlled** by disqualified

Excerpt 2

by or in connection with one or more organizations described in paragraph (1) or (2), and (C) is not **controlled** directly or indirectly by one or more

Excerpt 3

In order to qualify under §509(a)(3)(B), an organization must be "(i) [o]perated, supervised, or **controlled** by, (ii) [s]upervised or **controlled** in connection