Internal Revenue Bulletin:  2009-28 

July 13, 2009 

EXEMPT ORGANIZATIONS


Table of Contents

Rev. Proc. 2009-32 Rev. Proc. 2009-32

This procedure provides reliance criteria to private foundations and sponsoring organizations that maintain donor advised funds in determining whether a potential grantee is a supporting organization described in section 509(a) of the Code. Notice 2006-109 superseded in part.


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