Did You Know???? A qualified endowment is defined as an - TopicsExpress

Did You Know???? A qualified endowment is defined as an irrevocable fund held by a North Dakota incorporated or established organization that is a qualified nonprofit organization; or a bank or trust company holding the fund on behalf of a qualified non-profit organization. An endowment is a fund held by a tax-exempt organization where the principal of the fund is not wholly expendable. Only the interest and appreciation earned in an endowment fund can be used for current operations.

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