{
  "id": "QUALIFYING_DISTRIBUTION_SET_ASIDE",
  "name": "Specific Project Set-Asides",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires establishing to the IRS that the project can be better accomplished by a set-aside and will be paid within 5 years.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows a foundation to treat amounts set aside for a specific project as a qualifying distribution for the current year, even if the money is not paid out immediately.",
  "irc_reference": "IRC §4942(g)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}