Internal Revenue Bulletin:  2006-51 

December 18, 2006 

EXEMPT ORGANIZATIONS


Notice 2006-109 Notice 2006-109

This notice provides interim guidance to certain section 501(c)(3) organizations and related taxpayers regarding new legislation in the Pension Protection Act of 2006 (Act) applicable to private foundations, supporting organizations, and charitable organizations that maintain donor advised funds. The notice also solicits comments regarding this guidance and other provisions under the Act that might impact similarly situated taxpayers.

Announcement 2006-99 Announcement 2006-99

A list is provided of organizations now classified as private foundations.


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