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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

Deductibility of grants or contributions to operating foundation after change in status

The deductibility of grants or contributions to an operating foundation will not be affected until notice of a change in the status of such an organization is made to the public (such as by publication in the Internal Revenue Bulletin) unless:

  1. The contribution was made after the con­tributor acquired knowledge that the Service would remove the foundation from classification as an operating founda­tion, or
  2. The contribution was made after an act or failure to act which caused the inability to satisfy the tests for qualification as an op­erating foundation, and the contributor was responsible for, or was aware of, the act or failure to act. A contributor will not be con­sidered responsible for, or aware of, the act or failure to act if the contributor made the contribution relying on a written statement by the foundation that the contribu­tion would not result in the inability to qualify as an operating foundation.  This statement must be signed by a foundation manager and must give enough facts con­cerning the operations and support of the organization to assure a reasonably pru­dent person that a contribution would not result in disqualification as an operating foundation.

Return to Life Cycle of a Private Foundation