Фундамент ушп под: развод на деньги или экономия средств?

УШП фундамент — технология устройства и конструкция плиты

Надежный фундамент – необходимый элемент любого строения. Современные технологии позволяют делать его более дешевым и функциональным. Одним вариантов для частного строительства является утепленная шведская плита (УШП). Она заменяет традиционные свайные и столбчатые конструкции. Применение УШП в фундаменте – технология, позволяющая получить монолитное водонепроницаемое утепленное основание, которое даст возможность в будущем экономить на энергоносителях.

Что такое УШП?

УШП фундамент — прочный железобетонный монолит, укладываемый на слой теплоизолирующего материала. Эта технология была изобретена и опробована в суровых климатических условиях Скандинавии, где отлично проявила себя. Поскольку отечественный климат не слишком отличается, то шведская плита нашла применение и в России.

В основе шведского фундамента лежит бетонный монолит, равномерно распределяющий давление на поверхность грунта. Расположенный под ним слой утеплителя защищает от промерзания, поэтому он не вспучивается при морозах, не осаживается при оттепелях. Теплоизоляция делает основание надежным, оно не растрескивается весь срок эксплуатации здания, гарантирует гидроизоляцию и прочную опору для стен.

Фундамент УШП имеет небольшую глубину, поэтому его можно применять в сложных условиях:

• при повышенном уровне грунтовых вод;
• на рыхлых, мягких и сыпучих грунтах;
• на ненадежных основаниях, которые могут сдвигаться или вспучиваться.

Основные достоинства и недостатки

Технология с применением плиты УШП позволяет выполнить работы самостоятельно без привлечения тяжелой техники. Во многом она схожа с традиционным ленточным основанием. При этом УШП фундамент более практичен и имеет множество других достоинств:

• Не требуется тяжелая техника для выполнения земляных работ, поскольку для строительства потребуется более мелкий котлован. Для небольших коттеджей их делают вручную.
• Монолит, лежащий в основе фундамента УШП, утепляется со всех сторон, под основанием и с боков. Поэтому он не подвержен перепадам температур, что продлевает срок его службы.
• При проектировании в монолит сразу включаются инженерные коммуникации, такие как канализация и водопровод, что удешевляет и ускоряет строительство.
• УШП обладает универсальными характеристиками, поэтому фундамент можно возводить на любой почве. Ее можно использовать для домов высотой до трех этажей.
• Плита является надежным гидроизолятором, что делает здание более долговечным. Она препятствует появлению мостиков холода, поэтому на стенах не проявляется конденсат и грибок.
• Верхняя поверхность УШП — готовая основа для пола в помещениях. Это удешевляет отделочные работы в здании.
• В конструкцию включается армирование и укладка теплых полов, что снижает расходы на строительство, ускоряет отделку помещений, делает отопление более экономичным.

Как всякая технология шведской плиты имеет и свои минусы, главным из которых считается стоимость такого фундамента. Среди других негативных особенностей отмечают:

• Невозможность устройства подвала под домом.
• Мягкость теплоизолирующего слоя может приводить к усадке здания, его могут повредить грызуны.
• Поскольку технология применяется несколько лет, нет достоверных данных о долговечности утеплителя.
• Сложности при строительстве зданий на склонах, ограничение высоты тремя этажами.

Относительно затрат на возведение УШП, деньги на материалы компенсируются возможностью отказаться от тяжелой техники, сделать большую часть работ своими руками. При эксплуатации затраты дополнительно компенсируются за счет теплоизоляции и экономной работы системы отопления.

Конструкция плиты

УШП фундамент — многослойная конструкция в виде пирога, главной частью которой является железобетонная плита. Она состоит из таких конструктивных элементов:

• Дренажная система из гравийной подушки или слоя из смеси гравия и щебня. Она же является демпфером, компенсирующим деформации почвы при замерзании и оттаивании. В дренаж монтируется система водоотвода, по которой талые или грунтовые воды будут отводиться от здания.
• Геотекстиль, отделяющий дренажную систему от грунта, который может его засорить.
• Гидроизоляционный слой отделяющий железобетонный монолит от грунтовых вод.
• Сверху укладывается теплоизолирующий материал, в основании и по контуру фундамента, чтобы избежать появления мостиков холода и обеспечить одинаковую температуру всей плиты.
• Каркас из толстых стальных прутьев, придающий фундаменту из УШП дополнительное сопротивление изгибающим и растягивающим нагрузкам.
• Все виды инженерных коммуникаций прокладываются внутри монолита – силовые и связевые кабели, водопровод, канализация, система теплого пола тоже устраивается на начальном этапе перед заливкой фундамента.
• Бетонная плита, на которую будет приходиться вся нагрузка – ее толщина подбирается, исходя из этажности здания и типа грунта. Под несущими стенами или колоннами делаются ребра жесткости.

При расчете толщины фундамента УШП лучше обратиться к проектировщикам, которые учтут тип грунта, марку раствора и другие характеристики, необходимые для успешного осуществления проекта. Слишком тонкое основание рискует треснуть под весом здания, а толстое приведет к необоснованным затратам. В зависимости от расчетных параметров, толщина фундамента находится в пределах 15-35 см.

Технология изготовления

Строительство основания требует четкого соблюдения технологии. Поэтому при монтаже фундамента УШП требуется выполнение пошаговой инструкции. На первом этапе место тщательно очищается, размечается. Котлован под основание роется на глубину до 0,4 м, это лучше делать при помощи экскаватора, а для небольшого дома это часто делается вручную.

Дно засыпается слоем чистого песка толщиной 15 см, его утрамбовывают, поливая водой для большего уплотнения. На подготовленную поверхность укладывается геотекстиль, при этом полотна на 30 см должны выступать за пределы фундамента. На материале обустраивается дренаж. Для этого на него высыпается слой гравия или щебня фракции от 20 до 40 мм, его толщина достигает 15 см. Иногда это делается в несколько слоев. Каждый слой пересыпается песком. После формирования подушки, выступающие края геотекстиля оборачиваются вокруг нее.

В дренаже прокладываются инженерные системы – канализация, водопровод, электрика в надежной изоляции. Высота отводов должна учитывать толщину фундамента, для зданий с высоким цоколем потребуется больше материалов.

Опалубка для УШП делается непосредственно из прочного утеплителя. Для этого используют пенополистирольные или фибролитовые плиты толщиной до 10 см. На углах устанавливаются блоки L-образной формы. Теплоизоляция должна быть прочной и не бояться воды. Конструкция укрепляется деревянными элементами из бруса.

Чтобы получилась шведская плита, на дренаж обязательно укладывается гидроизоляция. Допускается применение самого дешевого варианта – рубероида, но лучше использовать современные материалы. Полотнища укладываются внахлест на 150 мм, все стыки герметизируются. Края гидроизоляции должны выступать наружу на толщину будущего монолита.

Далее при возведении фундамента из утепленной шведской плиты, технология требует укладки нескольких теплоизолирующих слоев. Пенополистирол толщиной 100 мм настилают на гидроизоляцию, в местах прохождения коммуникаций их обрезают. Второй слой утеплителя стелют не сплошным слоем. На местах, где будет пол жилых помещений, под несущими стенами и конструкциями достаточно и одного слоя, поскольку там будут делаться ребра жесткости. При укладке плит, нужно, чтобы они лежали всплошную, иначе могут образоваться мостики холода.

Проводится армирование ростверков, которые будут заливаться бетоном. Для этого применяется арматура 12 мм сориентированная вдоль фундамента. Конструкция укрепляется прутом 10 мм закрепляемым проволокой. Все элементы каркаса связываются в единое целое.

Стальным прутом диаметром 10 мм армируются зоны нагрузки, из нее сваривается решетка с ячейкой 15 см. Ее делают с таким расчетом, чтобы защитный бетонный слой составил не менее 30 мм. На сетку укладываются трубы системы теплый пол, крепятся к ней хомутами. В местах, где будут ребра жесткости, трубки помещаются в гильзы из более прочного материала. Распределители системы выводятся и укрепляются на забитых вертикально прутьях. Теплый пол заполняют теплоносителем, проверяют ее герметичность под давлением.

Перед бетонированием выводят и заглушают все инженерные системы, после форму фундамента заполняют бетонным раствором. Погружным вибратором уплотняют смесь, следят за тем, чтобы не образовывалось пустот, особенно возле арматуры. Поверхность монолита тщательно выравнивается и накрывается полиэтиленом. Это обеспечит равномерное твердение раствора, позволит избежать его растрескивания. Летом его нужно периодически увлажнять.

Фундамент из утепленной шведской плиты — это технология, требующая точности и скрупулезного подхода. Только в этом случае получится надежное основание, которое можно сделать своими руками. УШП фундаменты экологичны, не оказывают излишнего давления на грунт и позволяют строить комфортное, современное, эргономичное и качественное жилье.

90000 How to Put a Foundation Under an Existing Shed 90001 90002 Ever gone to your utility shed to take out the lawn mower only to have your foot go through the plywood floor? Looked at your tool shed and noticed it’s got a decided lean from a frost heave or recent rainstorms? What do you do? How to put a foundation under an existing shed? Do you have to take it apart? Hire a contractor? Get a permit? What are your options? 90003 90002 The good news is that 90005 it is possible to put a foundation under an existing shed 90006.Depending on its size, it could be easy to do too. Also, a great opportunity to clean out and organize your shed! 90003 90002 90003 90002 90011 What You’ll Learn In This Post 90012 90003 90002 90003 90016 90011 When to Put a Foundation Under an Existing Shed? 90012 90019 90020 90021 90022 90002 90005 No Foundation. The shed is on the ground 90006 90026 Many backyard sheds just rest on the ground. They may have been set down on gravel, but over the years it has disappeared. Many steel box sheds have a plywood floor attached to braces.Time and Mother Nature though have rotted the floor or shifted the structure off level. This makes it difficult to open and close doors. 90003 90028 90029 90020 90021 90005 Some sheds are built on skids. The ground settles or shifts 90006 90026 Some homeowners have used skids to create a raised level platform for their shed to sit on. Over time, the ground settles or shifts, wood rots, and you have the same problem of having no foundation. 90028 90029 90020 90021 90005 Existing foundation is sinking 90006 90026 You did not build on bedrock and your existing foundation is sinking.Again making doors / windows difficult to open or close. It could also be enough of a tilt to put the structure itself at risk of collapse. 90028 90029 90020 90021 90005 Existing wooden (untreated) foundation is starting to rot 90006 90026 A lot of older wooden sheds rest on wooden foundations. Moisture and time have caused the wood foundation to begin to rot. It’s only a matter of time before your whole shed is rotten or collapses. 90028 90029 90016 90011 90053 90053 90012 90019 90016 90011 What are the Foundation Options? 90012 90019 90002 Concrete blocks foundation is a possible solution and good for bearing weight.Concrete blocks are also small enough to move around under a shed wall. These are available at most building stores or even second hand. Patio stones are another possible solution. They create a solid floor or foundation style support for a light structure. 90003 90002 Deck blocks have become a common solution for supporting sheds. They are a denser more solid concrete than cement blocks and can carry a lot of weight. I use them at the corners of my sheds and across the middle depending on shed dimensions.90003 90002 The final two solutions need more work but create a more solid and permanent foundation. They are a poured concrete slab or a foundation wall with a footing. 90003 90002 Keep in mind that the more work involved, the greater the need to ensure you have all the necessary permits. You do not want a fine or to have to tear out all your hard work. 90003 90016 90011 How to Put a Foundation Under a Shed 90012 90019 90002 Every shed is unique. So every solution will have some differences, but also some similarities.The size of the shed and the number of windows and doors affect your choice. 90003 90002 The building materials used and space accessible around the shed also impact what you do. Your budget and your experience and that of your helpers, also determine your options. 90003 90002 The first thing you need to do when putting a foundation under a shed is to lift or move the shed. The smaller the shed, the easier this could be. 90003 90079 Step # 1 Lift or Move You Shed 90080 90081 90011 How to Jack Up a Shed 90012 90084 90002 90011 Small Shed 90012 90003 90002 If the shed is small (8’x8 ‘) and sitting on the ground or skids, you’ll need to get a lever under the wall.I use a concrete block as a fulcrum for my lever. Have some wood blocking available to put under the wall when it’s lifted. 90003 90002 You Will Need 90003 90020 90021 2 × 4 or 2 × 6 levers 90028 90021 Concrete patio blocks or treated woodblocks as spacers 90028 90029 90002 90005 Step # 1 90006 Remove all items from your shed 90003 90002 90005 Step # 2 90006 Use lever and block to lift one corner. 90003 90002 90005 Step # 3 90006 Have your helper slip in the blocks underneath. 90003 90002 90005 Step # 4 90006 Move to the next corner.90003 90002 Only use this method if one or two people are going to be able to lift it with little effort. Do not put much pressure. Be careful because if the lever breaks you’re going to be hurt. 90003 90002 90011 Large Shed 90012 90003 90002 If your shed is larger (10’x20 ‘) and you want to put a foundation under it, it will take more planning and effort. 90003 90002 You Will Need 90003 90020 90021 Power Jack Puller 90028 90021 4 × 4 blocks 90028 90021 3 1/2 inch high cinder blocks 90028 90029 90002 90005 Step # 1 90006 Slide two 4 × 4 «about 2 1/2 ‘from center on each side of the shed 90003 90002 90005 Step # 2 90006 Next, lay one 4 × 4 ‘underneath the two 4 × 4’s 90003 90002 90005 Step # 3 90006 Dig out from under that, set the jack in the center and put a cement block under the jack.90003 90002 90005 Step # 4 90006 Lift the shed up enough to slide concrete block under each corner. 90003 90002 90005 Step # 5 90006 Go to other side and do the same. 90003 90002 90005 Step # 6 90006 Slide a 4 × 4 «dead center and place the jack under 4 × 4» and lift up again until you can add cinder block to the 2 corner blocks. 90003 90002 90003 90002 90160 90160 90003 90002 90164 90164 90003 90002 90168 90168 90003 90002 Images courtesy Shed to House 90003 90002 90011 How To Move You Shed 90012 90003 90002 There are different ways to move a backyard shed.One is using metal or plastic pipes, 90003 90002 Another method — using a heavy-duty dolly 90003 90079 Step # 2 Build a Shed Base 90080 90081 90011 Block or Patio Stone 90012 90084 90002 After the shed is lifted, you can install your foundation. 90003 90002 Do not forget to put a sill gasket or strip of plastic between the foundation and the wall. This will help prevent the movement of moisture. 90003 90002 I helped a buddy put a foundation under a small shed not too long ago; the two of us picked up the shed and moved it out of the way.90003 90002 We then removed a depth of 4 inches of ground covering; put in 4 inches of gravel, leveled and packed it down. 90003 90002 Then we used 24 «x24» x 2 «patio stones to cover the gravel. We then picked up his shed and placed it on the patio stones with a 2 «sill gasket between wall and patio stone. 90003 90002 A couple of tapcon screws pre-drilled in the bottom wall flashing helped the walls would stay put. Took us less than a day to do the job … although it took him a week to empty it! 90003 90079 90011 Concrete Slab or Foundation Wall 90012 90080 90002 You’ve raised and secured your shed, now what? You need to excavate for a floating slab, a footing and foundation wall, or a small pad to rest deck blocks or piers on.For most sheds with attached floors, a foundation wall or deck blocks are adequate. A shed with no floor is more likely to need a slab to act as a floor. 90003 90002 I helped another buddy with a floorless shed a couple of years ago. We were able to raise and level his 12’x24 ‘shed using bottle jacks. We set the jacks on concrete blocks lifting against 4 «x4» s bolted to the walls. The 4 «x4» s extended about a foot beyond the shed’s corners. Once raised, we put blocks under the 4 «x4» s so we could release the bottle jacks and stabilize the structure.90003 90002 With the shed lifted, we were able to dig out under the walls, and then use a bobcat to excavate the rest. We formed up the perimeter, tamped gravel in, put plastic down as a barrier, then put in a rebar grid. With that done, we had ready mix concrete delivered and poured the floor. We smoothed the concrete, left his daughter’s footprints in the corner, and waited 48 hours for it to cure. Once cured, we rolled out sill gasket, put the bottle jacks in place, and lowered the shed onto its new foundation.Almost as easy as it sounds … and we had the permits. 90003 90002 Here are two pro tips to assist you with planning your slab foundation: 90026 90003 90002 If you’re building a foundation wall for your shed, the process is similar to the slab. You have to raise the shed to create a level base. Here are a couple more pro tip videos to assist you: 90026 90003 90002 I’ve helped do this several times, most recently a 20’x30 ‘century-old cabin built on stone pillars. We used hydraulic jacks to lift and stabilize the structure.Using spades and picks, we dug out for the footing and block foundation walls. It took us a couple of months, but we were successful! And no, it was not easy! 90003 90016 90011 Conclusion 90012 90019 90002 Regardless of your shed size, it is possible to put a foundation under it. Remember the basic steps; lift, level, stabilize. Once that’s done, you can put a foundation under it. 90003 90002 Choose the foundation that fits the shed, its location, and your budget. Small sheds can go on concrete slabs or blocks.Larger sheds can also use slabs or blocks as a foundation to raise them off the ground. Concrete pads and foundation walls are usually used for larger sheds. Larger sheds are often more structurally complex. 90003 90002 Lastly, check and adhere to local codes and ordinances and have all the necessary permits. You do not want the foundation pulled out from under your shed. 90003 90227 90227 90002 Eugene has been a DIY enthusiast for most of his life and loves being creative while inspiring creativity in others.He is passionately interested in home improvement, renovation and woodworking. 90003.90000 What Is a Foundation? Definitions, Types & Rules 90001 90002 Overview 90003 90004 A private foundation is an independent legal entity set up for solely charitable purposes. Unlike a public charity, which relies on public fundraising to support its activities, the funding for a private foundation typically comes from a single individual, a family, or a corporation, which receives a tax deduction for donations. 90005 90004 The word «foundation» is commonly incorporated into the names of many different types of nonprofits (e.g., The Susan G. Komen Foundation, The Bill and Melinda Gates Foundation, Make-A-Wish Foundation). But not all of these «charitable foundations» are 90007 private foundations 90008. In fact, a private foundation is a very specific and distinct type of charitable foundation. 90005 90004 Both public charities and private foundations are classified as tax-exempt, 501 (c) (3) organizations by the IRS. However, the major difference between a private foundation, like The Bill and Melinda Gates Foundation, and a public charity, like the Make-A-Wish Foundation, is where they derive their financial support.While a public charity gets its funding from the general public, a private foundation usually has one source of funding, typically an individual, family, or corporation. 90005 90004 Because a private foundation stays under the control of the donor, you determine: 90005 90014 90015 The foundation’s mission; 90016 90015 Whom to include on the foundation board; 90016 90015 Where the funds are invested; and 90016 90015 How and where funds are given away. 90016 90023 90004 And, because the foundation can be set up with the intent to exist in perpetuity, your charitable giving can continue as long as your foundation exists.In this way, it can become a living family heirloom that’s passed from one generation to the next. 90005 90004 90027 90028 90005 90002 Private Foundations vs. Public Charities 90003 90004 Private foundations and public charities are both classified as 501 (c) (3) organizations by the IRS and are tax-exempt. Both exist to serve the public good. However, private foundations and public charities have different means of accomplishing and supporting their work, as well as governing themselves. 90005 90034 90035 90036 90037 90038 Public Charities 90039 90038 Private Foundations 90039 90042 90036 90044 Primarily make grants 90045 90044 90047 No.90048 Although some public charities can and do make grants, they more typically conduct charitable activities and provide services. 90045 90044 90047 Yes. 90048 Private foundations typically make grants (i.e., give funds) to public charities, although they sometimes conduct their own charitable activities. 90045 90042 90036 90044 Receive most of their support from the general public 90045 90044 90047 Yes. 90048 Public charities derive their financial support by raising funds from the public (i.e., individuals, government, corporations, and private foundations) by soliciting donations and / or grants. 90045 90044 90047 No. 90048 Private foundations typically derive all of their financial support from a single individual, family, or corporation. 90045 90042 90036 90044 Required to prove that most funding comes from public support 90045 90044 90047 Yes. 90048 To maintain their tax status, the IRS requires public charities to verify that they receive substantial support from the general public.90045 90044 90047 No. 90048 Being self-funded is an advantage, enabling foundations to avoid the IRS tests that are required of public charities. Although not prohibited from doing so, private foundations do not typically engage in fundraising, 90045 90042 90036 90044 Required to pick a diversified board of directors 90045 90044 90047 Yes. 90048 A public charity must be governed by a board of directors reflective of the constituency it serves. The majority of the board must be not be related by marriage or blood.90045 90044 90047 No. 90048 A private foundation may be governed solely by its donor (s) or by a board consisting of family and / or other individuals chosen by the donor (s). 90045 90042 90091 90092 90002 Different Types of Foundations 90003 90004 Many different types of nonprofit organizations call themselves a «foundation,» or use the word in their names. Here are some examples: 90005 90097 Public Foundation 90098 90004 A «public foundation» is just another term for a public charity. (Examples of public charities with the word «foundation» in their names include the Make-A-Wish Foundation and The Susan G.Komen Foundation.) These nonprofit organizations rely on donations from individuals, the government, corporations, and private foundations to fund their operations and programs. 90005 90097 Private Foundation 90098 90004 A private foundation, like a public charity or public foundation, is dedicated to carrying out a charitable mission. However, a private foundation is 90007 not 90008 a public charity because, instead of receiving public support, it is funded and controlled by an individual, family, or corporation.Examples of private foundations include The Bill and Melinda Gates Foundation, the Walton Family Foundation, and the Coca-Cola Foundation, Inc. 90005 90004 All private foundations share these commonalities: 90005 90014 90015 They are established for charitable purposes and to provide donors with a tax deduction for their contributions. 90016 90015 They are managed by their own board of directors. 90016 90015 They receive most of their financial support from and are normally controlled by their founders.90016 90015 They must make charitable distributions throughout their taxable year. 90016 90015 They are tax-exempt organizations, but must pay a nominal excise tax of 1.39% on their net investment income. 90016 90015 Although they typically make grants to public charities, they can also: 90014 90015 Run programs, provide services, and conduct direct charitable activities. 90016 90015 Provide aid to individuals and families for disaster relief and hardship assistance. 90016 90023 90016 90023 90002 Non-Operating vs.Operating Foundations 90003 90004 There are two distinct categories of private foundations: 90005 90014 90015 Non-Operating Foundations 90016 90015 Operating Foundations 90016 90023 90004 At the most basic level, the primary difference between non-operating foundations and operating foundations is the extent to which a foundation’s resources and operations are dedicated directly to charitable activities and services, and whether such operations are carried on continuously or merely sporadically.90005 90004 90047 Non-Operating Foundations: 90048 These foundations typically make grants to public charities, and they make up the vast majority of the private foundation community. They can conduct their own direct charitable activities (and make grants to individuals, award scholarships, make grants to international organizations that are not recognized as 501 (c) (3) charities, etc.), but running their own programs is not their primary focus. Generally, a non-operating foundation must make an annual distribution equal to roughly 5% of its prior year’s average net investment assets.Distributions that count toward this requirement include grants to charities, certain related expenses, and, with the exception of investment expenses, necessary and reasonable administrative costs (including Foundation Source’s annual fee). These foundations are the kind that Foundation Source establishes and supports. 90005 90004 90047 Operating Foundations: 90048 An operating foundation predominantly undertakes charitable activities and must be significantly involved in its own projects in a continuing and sustaining fashion.(Examples might include the operation of a museum, zoo, library, or research facility.) To ensure that operating foundations are adequately engaged in directly carrying out their charitable activities, each year, they are required to spend the major portion of their investment income (85%) directly on the active conduct of their charitable operations (direct charitable expenditures). Essentially, an operating foundation makes direct charitable expenditures by conducting 90007 its own 90008 charitable projects rather than by making grants to other organizations.(For instance, rather than give a grant to a food bank, an operating foundation might purchase food directly and hire a driver to deliver it.) 90005 90002 Private Foundation Rules 90003 90004 Because private foundations are established for charitable purposes, they must comply with IRS rules to ensure that they are active, and their expenditures benefit the public. A private foundation is therefore required to make an annual distribution equal to roughly 5% of its prior year’s average net investment assets.Distributions that count toward this requirement include grants to charities, certain related expenses, and, with the exception of investment expenses, necessary and reasonable administrative costs (including Foundation Source’s annual fee). 90005 90004 In exchange for complying with these requirements, private foundation donors enjoy full control over how the foundation’s charitable assets are invested and granted (and pass this control to subsequent generations in perpetuity). They are also entitled to significant tax benefits.90005 90004 A donor may be able to take advantage of three main tax benefits when he or she gives to a private foundation: 90005 90159 90015 Reduction of the donor’s income tax for each year in which a contribution is made; 90016 90015 Avoidance of capital gains taxes depending on the characteristics of property contributed; and 90016 90015 Reduction or elimination of potential estate taxes. 90016 90166 90097 Income Tax Savings 90098 90004 One of the more immediate tax benefits is that a donor will receive an income tax deduction for any amount he or she contributes to a private foundation up to 30% of the donor’s adjusted gross income (AGI).90005 90097 Capital Gains Tax Savings 90098 90004 In addition to a deduction for income taxes on gifts to a private foundation, donors may also be able to avoid paying capital gains taxes by donating highly appreciated assets to a private foundation. For example, if a donor were to give appreciated stock to a foundation, he or she would be entitled to receive an income tax deduction for the full, fair-market value of the stock. When the foundation decides to sell the stock in the future, it will pay only the nominal excise tax of 1.39% on the net capital gains. 90005 90097 Estate Tax Savings 90098 90004 When assets are contributed to a private foundation, they are excluded from the donor’s estate and, as a result, are not subject to either federal or state estate taxes. For high-net-worth individuals who have a strong charitable interest, private foundations offer an opportunity to avoid paying estate taxes while simultaneously creating a lasting philanthropic legacy. 90005 90002 Benefits of a Private Foundation vs. a Public Charity 90003 90004 According to the National Center for Charitable Statistics, there are approximately 1,097,689 public charities in the United States, and perhaps just 90,000 private foundations.The reason why public foundations vastly outnumber private foundations is largely explained by financial considerations: A public charity can solicit support from the general public, government, and private foundations whereas a private foundation is funded by an individual, family, or corporation. Although Foundation Source has lowered the cost of starting and managing a private foundation, making it practical to establish a private foundation with as little as $ 250,000 in initial funding, public charities often have lower start-up costs and no minimal revenue requirements.90005 90097 Tax Deductible Giving Limits of Public Charities and Private Foundations 90098 90004 Public charities must pass various support tests to qualify for their IRS status. However, compared to private foundations, public charities do have a somewhat higher limit on how much a donor may give and still receive a tax deduction. 90005 90004 A donor may receive up to 60% of his or her adjusted gross income (AGI) for cash donations to a public charity, and up to 30% AGI for donations to a private foundation.In practice, however, tax deduction limitations rarely present a barrier to private foundation donors. First, many donors do not reach AGI limits on tax deductions. If they do, however, contributions that exceed annual limits may be carried over to subsequent years. Second, contributions may be made both to a private foundation and a public charity, so if the maximum 30% AGI limit of cash contributions to a private foundation is reached, additional cash contributions of up to 30% AGI can be made directly to one or more public charities.90005 90097 Advantages of Private Foundations over Public Charities 90098 90004 Beyond these differences, private foundations enjoy important advantages over public charities. The most important one of these is control. Unlike public charities, which are governed by diversified boards of directors, private foundations are independent legal entities controlled exclusively by their donors. The donors have the final say on how foundation assets are invested and spent; which charities to support; whether others share in foundation governance; and if so, how.90005 90004 Moreover, because private foundations are given very broad latitude by the IRS to pursue their missions, they can effect change in many ways beyond granting to public charities. A private foundation is empowered to work through almost any entity, public or private, to accomplish its charitable objectives. In addition to supporting U.S. public charities, a private foundation may: 90005 90014 90015 Make international grants. 90016 90015 Award scholarships (and choose the recipients).90016 90015 Give funds directly to individuals for disaster relief and hardship assistance. 90016 90015 Make Program-Related Investments including loans, loan guarantees, and even investments in for-profit businesses. 90016 90015 Run their own charitable programs. 90016 90023 90004 A private foundation provides both control and flexibility, making it an ideal charitable vehicle for donors who want to transform equity into purpose. 90005.90000 Fix for Erosion Under the Foundation 90001 90002 90003 Steve writes: 90004 A friend recently moved into a property where a downspout leaked for years causing soil under the footings to be washed away on one corner of property. Their builder said they need to fill the void with concrete to provide support in that area. Is this a good approach and what would you call this remedy? 90005 90002 90003 Steve Bliss of BuildingAdivsor.com responds 90004: This sounds like a reasonable solution, which is referred to, in general, as underpinning.Underpinning is required when the soil beneath a foundation can not support the load. Examples include filled soil that has not been properly compacted, organic materials such as peat, or places where the soil under the foundation has been eroded or disturbed, as in this case. 90005 90002 There are a variety of solutions depending on the specific situation. The soil can sometimes be stabilized and strengthened by adding cement-like materials (chemical stabilization), or that section of foundation can be made deeper to reach stable, undisturbed soil — or the footing made wider at the base to spread the load over a larger area.Other more exotic (and expensive) solutions include special steel pins and helical piers engineered to support weight in poor soils. 90005 90002 Since it is difficult to replace and compact soil beneath an existing footing, filling the void with concrete may be the easiest and cheapest solution as long as you can fill down to undisturbed, native soil of adequate strength. And, of course, you need to redirect the downspout so the water drains safely away from the building without causing damage.90005 On flat or hard-to-drain sites, conduct water at least 10 ft. from the foundation to a dry well or daylight. 90002 It’s surprising how many basement water leaks, erosion issues, and other drainage problems can be fixed by simply redirecting water from gutters and downspouts away from the house. 90005 90002 Sometimes a splash block or a short run of horizontal pipe (drain pipe or pvc) along the ground is all that is needed. On a flat site with poor natural drainage, a dry well located away from the foundation may be needed to safely discharge the water back into the soil.90005 90002 90019 Since you are excavating to repair the footings, you should make sure that the house has functioning footing drains, and to repair or replace them if needed. Footing drains provide a secondary line of defense by moving water away from the base of the foundation. However, managing the surface water from the roof and yard, so it flows away from the foundation, is your top priority. 90005 90002 Read more 90003 Managing Roof & Yard Runoff 90004 90005 90025 90003 Q & A Index 90004 90028.90000 Life Cycle of a Private Foundation — Termination of Foundation Under State Law 90001 90002 Most tax-exempt organizations that end their operations, either through shutting down, transferring their assets or merging with another tax-exempt organization, must inform the IRS about the details of the action. 90003 90004 90005 Filing the final annual return 90006 90007 90002 For the tax year in which your foundation is fully liquidated, dissolved, or terminated, you must file a final Form 990-PF, 90009 Return of Private Foundation 90010.You should check the 90005 Final Return 90006 box in the header area on page 1 of the return, answer «Yes» to question 5 in Part VII-A whether the foundation had a liquidation, termination, dissolution or substantial contraction during the year, and provide the information set forth in General Instruction T of the Form 990-PF instructions. This information includes the following: 90003 90014 90015 A statement attached to the return explaining the termination, 90016 90015 A certified copy of any liquidation plan, resolution, etc., And all amendments or supplements that were not previously filed, 90016 90015 A list of the names and addresses of all recipients of assets, and 90016 90015 An explanation of the nature and fair market value of assets distributed to each recipient. 90016 90023 90002 You also must consider the special rules that apply to termination of private foundation status. 90003 90004 When the final return is due 90007 90002 In case of a complete liquidation, dissolution or termination, file the Form 990-PF by the 15th day of the 5th month following complete liquidation, dissolution or termination.For example, a foundation that has a calendar year tax period and terminates at the end of the calendar year must file the final return by May 15th of the year after the year in which the termination occurs. If the same foundation terminates on August 31, it must file the return on or before the 15th day of the fifth month (i.e., 4 months and 15 days) from the date on which the termination occurs. 90003 90004 90005 Additional information 90006 90007 90034 90002 Return to Life Cycle of a Private Foundation 90003 .