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

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

No Termination after Transfer of Assets

Unless the foundation notifies the Manager, EO Determinations, of its intent to terminate, no termination can take place under
section 507(a)(1) if:

  • The private foundation transfers all or part of its assets to another private foundation, or to one or more private foundations,
  • The private foundation transfers all or part of its assets to one or more section 509(a)(2), (3), or (4) organiza­tions, or
  • The private foundation transfers only part of its assets to one or more section 509(a)(1) organizations, pursuant to a liquidation, merger, redemption, recapitalization, or other adjustment, organization, or reorganization

Return to Life Cycle of a Private Foundation