Publications Memos Go Back Forming and Operating a Private Foundation 02.07.01 This memorandum outlines the advantages and disadvantages, legal steps and business issues in forming, contributing to and operating a private foundation. Authors and Contacts David Shevlin Partner [email protected] +1-212-455-3682 Related Insights 06.05.26 | Publications U.S. Designation of Brazilian Criminal Organizations as Foreign Terrorist Organizations: Implications for Businesses Active in Brazil 11.21.23 | Publications Proposed Regulations Regarding Taxes on Taxable Distributions From Donor-Advised Funds 11.06.23 | Publications Final Regulations Regarding Requirements for Type I and Type III Supporting Organizations Related Services Related Practice Areas Exempt Organizations