Nev. Rev. Stat. § 81.640
Minimum distributions required
Nevada · Nevada Revised Statutes Chapter 81 — Miscellaneous Organizations · Status: effective
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- Citation
- Nev. Rev. Stat. § 81.640, Minimum distributions required, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2076992
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Full text
Unless otherwise provided in the governing instrument, in the administration of any private foundation, there must be distributed for the purposes specified in the governing instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by Section 4942(a).