House raising
House raising (house lifting, house jacking, barn jacking, building jacking) is the process of separating a building from its foundation and temporarily raising it with hydraulic screw jacks. The process is the first step in structure relocation in which the building is moved to a different location. House raising may also be a part of a renovation to build a foundation under an existing house or make a house larger by building a new floor level creating a two story house. Often employed in areas that are prone to flooding and storm damage, this process can be achieved through the use of either timber piles or helical piles. Once a house is raised and supported on cribbing, a new foundation can be constructed beneath it. After Hurricane Katrina and Hurricane Sandy large numbers of houses in parts of Louisiana, New York and New Jersey were raised to avoid future flooding.
Private foundation (United States)
A private foundation is typically set up as a non-profit corporation that bears the name of its donors, but may alternatively be established as a trust. Donors specify the charitable purpose of the foundation (example: grants for cancer research, scholarships for the needy, support of religious goals) . During their lifetime, they may continue their charitable giving by making tax deductible contributions to the foundation. The foundation may also be funded with a bequest from the donors' will or trust or receive funds as the primary or secondary beneficiary of a qualified plan or IRA.The IRS reports that there were 115,340 private foundations in the U.S. in 2008, of which 110,099 were grantmaking (non-operating) and 5,241 were operating foundations. Approximately 75% of the private foundations file annually with the IRS.