Internal Revenue Bulletin:  2012-47 

November 19, 2012 

EXEMPT ORGANIZATIONS


Table of Contents

REG-134974-12 REG-134974-12

Proposed regulations under section 4942 of the Code provide guidance for private foundations 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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