Private Foundation Taxes 2026: Setup Costs, IRS Rules, and OBBBA Changes

Private foundations are not tax-free, and in 2026 the rules changed in ways most high earners have not caught up with yet.

In this video we break down everything you need to know: the real cost to set up a private foundation ($5,000 to $50,000 depending on complexity), the 1.39% excise tax on net investment income you owe every year, the mandatory 5% distribution rule and what happens if you miss it (30% penalty escalating to 100%), and how the One Big Beautiful Bill Act changed the charitable deduction floors for 37% bracket taxpayers in 2026.

We also cover how contributing appreciated securities instead of cash can eliminate capital gains tax while maximizing your deduction, when a donor-advised fund beats a foundation, and how one Uncle Kam client turned a $4.2 million practice sale into $658,000 in tax savings using a foundation contribution strategy.

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Видео Private Foundation Taxes 2026: Setup Costs, IRS Rules, and OBBBA Changes канала Uncle Kam