35 Business consulting services regarding business administration, office functions and business operation for private foundations; business consulting services in the field of private foundation management; business consulting services regarding strategies for private foundations; tax preparation and financial reporting for private foundations; business administration services, namely, regulatory reporting services for private foundations; business consulting services in the field of grantmaking, namely, services to assist private foundations in making and overseeing grants to charitable organizations; grants management services for private foundations; business consulting services in the field of board management and governance for private foundations; business consulting services in the field of philanthropic planning and implementation for private foundations; business administration services, namely, grant distribution and distribution management services for private foundations