[20050429]RS21603_基础的最低分配要求：不允许行政费用的提案.pdf

1 See CRS Report RS21144, Tax Incentives for Charity: An Overview of LegislativeProposals, by (name redacted) for an overview of the provisions in these bills.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21603Updated April 29, 2005Minimum Distribution Requirements forFoundations: Proposal to DisallowAdministrative Costsname redactedSenior Specialist in Economic PolicyGovernment and FinanceSummaryLegislation introduced in the House (H.R. 7) to provide tax incentives forcharitable giving includes provisions disallowing the counting of administrative costsas part of a minimum distribution requirement for private foundations. The Ways andMeans Committee has modified this provision in reporting out the bill by restricting thetypes of administrative costs eligible. H.R. 7 was passed by the House on September17, 2003. The issue of administrative costs and minimum distributions has been thesubject of a series of changes in the past, but currently there are no restrictions other thanthat administrative expenses be reasonable. The principal arguments for disallowingadministrative costs in the minimum distribution requir