Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

Certain private foundation grants to public charities not treated as grants to individuals

A grant by a private foundation to a public charity, other than an organization organized and operated exclusively for testing for public safety, that the grantee organization uses to make payments to an individual as a qualified grant, will not be treated as a grant by the private foundation to the individual grantee if the grant is made for a project to be undertaken and controlled by the public charity. The public charity must also control the selection of the grantee, although the selection need not be completely independent of the private foundation.

Additional information:

Return to Life Cycle of a Private Foundation