Internal Revenue Service September 24, 2012 – Federal Register Recent Federal Regulation Documents

Reliance Standards for Making Good Faith Determinations
Document Number: 2012-23553
Type: Proposed Rule
Date: 2012-09-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. The regulations will affect private foundations seeking to make such good faith determinations.
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