O.K. kids, at the risk of taking more grief for nothing, I'm going to try to put this thread to an end before Mary does.
As I said before, long before all this, your inability or refusal to give any details about what type of foundation you'd like to start simply is too broad to give a relevant answer much less a legal one.
However, in 10 minutes I found more than 4 volumns of Tax Code regulating all sorts of charitable foundations at the IRS site. a brief display of some of the publications are listed below:
CPE for FY 2004:
Credit Counseling Agencies
A discussion of the requirements for exemption of consumer credit counseling agencies under IRC 501(c)(3) and 501(c)(4), and of the inter-relationship between federal tax principles and federal and state consumer protection laws relating to credit repair agencies.
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CPE for FY 2003:
Trusts: Common Law and IRC 501(c)(3) and 4947
A discussion of common law and federal tax definitions, distinctions, and rules regarding trusts, with a focus on charitable trusts and IRC 501(c)(3), and some discussion of IRC 4947.
Public Charity or Private Foundation Status
An overview of issues under IRC 509(a)(1)-(4), 4942(j)(3) and 507, confronted when dealing whether an organization is a public charity or a private foundation, whether it is a private operating foundation, and the termination of private foundation status.
Disclosure, FOIA, and The Privacy Act
An overview of federal statutory requirements relating to disclosure of exempt organization information, and protection of confidential and private taxpayer information.
Employment Tax Update - Review of Current Litigation
An update of case law and law review articles in recent years addressing employer classification and withholding issues of interest to tax-exempt organizations.
Intermediate Sanctions (IRC 4958) Update
A discussion of principal changes and several key issues in the final regulations under IRC 4958.
Housing Partnership Agreements
An update of tax law issues for exempt organizations participating in partnerships with non-exempt entities to provide funding for low-income housing projects.
Form 990, Schedule A and Schedule B
A discussion of specific issues on Form 990, Schedule A and Schedule B, including who files the forms, who is excepted from filing, and disclosure requirements.
IRC 501(c)(4) Organizations
A discussion of issues relating to the tax-exempt status under IRC 501(c)(4) of civic leagues, social welfare organizations, and local associations of employees.
IRC 501(c)(5) Organizations
A discussion of issues relating to the tax-exempt status under IRC 501(c)(5) of labor, agricultural, and horticultural organizations.
IRC 501(c)(6) Organizations
A discussion of issues relating to the tax-exempt status under IRC 501(c)(6) of business leagues, chambers of commerce, boards of trade, and similar organizations.
Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5) and (c)(6) Organizations
An overview of the rules relating to political campaign and lobbying activities of IRC 501(c)(4), 501(c)(5), and 501(c)(6) organizations, including a discussion of the notice, disallowance, and proxy tax provisions in IRC 162(e) and 6033(e).
Disaster Relief - Current Developments
A synopsis of the significant developments relating to tax-exempt disaster relief organizations since September 11, 2001.
Fraternity Foundation Grants
An explanation of the types of grants a fraternity or sorority foundation may provide to a fraternity or sorority chapter house that will further the exclusively educational purposes of the fraternity or sorority foundation.
Now, since you never stated whether this is a private or public foundation, I don't know how to tell you where to look for the relevant tax codes.
As for substantative jurisdictional laws regulating charitable foundations, that's a whole new can of worms, as I said before. Because you refuse to discuss what type of foundation you want to begin, what it's purpose is or even where it will operate, you could be under the jurisdiction of only one state, the state of formation, or all 50 states if you solicit contributions or make distributions in any of them.
Also, if you disburse funds to people and/or organizations outside the U.S. you are subject to every kind of law from European Union Treaty on Charities to UNESCO and the laws of the jurisdiction where the monies will be distributed.
Now, have you heard about a new organization in the U.S. called Homeland Security? Or the NSA? How about the CIA? Any and all of the agencies will also come into play if you disburse funds overseas. Much like encryption technology. Ever wonder why no more than 128 key encryption has not been developed?
Well it has, and many years ago. But the NSA in their charter has abolute power to deny an export license for any encryption alogrythm it deems not in the national interest.
Now do you see how complicated your little question is?
And that's why, without further information, as I requested many hours ago, any answer you get will be wrong.
Now I'm done with you. Except to tell you that if you had done 10 minutes of work for yourself you would have found a website that could have given you all this information and more.
Http://www.cof.org