The book Marcus Aurelius: A Biography (2000) by Anthony R. Birley will be used to illustrate some points. Marcus Aurelius: The Philosopher-Emperor of Rome Imperator Caesar Marcus Aurelius Antoninus Augustus (April 26, 121 â March 17, 180) was Roman Emperor in the second century AD. He is considered to be the last of the so called Five Good Emperors who ruled Rome at the height of Roman power.
Despite whether a private foundation is. organized as a trust or a corporation, each. private foundation will qualify as one of. the three basic types of private founda-. tions, a private operating foundation, an. exempt operating foundation, or a grant-. making foundation.
Some foundations are public charities because they meet at least one of the IRS tests for qualifying as a public charity. One kind of public charity, known as a supporting organization, is recognized by the IRS as charitable simply because of its legal relationship to one or more other public charities. A community foundation is yet another kind of public charity. In some cases, corporate foundations are set up as public, rather than private, foundations. The IRSâs âCompliance Guide for Public Charitiesâ provides an overview of the compliance requirements public charities must meet in order to stay tax-exempt.