Private Foundation Classification: Statement that organization is a private operating foundation

Any organization that is applying for recognition of exemption under section 501(c)(3) may submit information that it is a private operating foundation, on Part X of Form 1023.

The foundation should include the following:

  1. Supporting information needed to confirm the determination, and
  2. A written declaration by the principal officer, manager, or authorized trustee that there is a reasonable basis in law and in fact that the organization is a private operating foundation, and that to the best of the knowledge and belief of the officer, manager, or trustee, the information given is complete and correct.

This notice may not be relied upon by the organization or by its grantors or contributors until the IRS notifies the organization that it is not a private foundation.

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