Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Renewals of Grants

A renewal of a qualified grant will not be treated as a grant to an individual subject to advance approval requirements if:

  1. The grantor has no information indicating that the original grant is being used for any purpose other than that for which it was made,
  2. The reports due under the terms of the grant have been provided, and
  3. Any additional criteria and procedures for renewal are objective and nondiscriminatory.

Any extension of a period over which a grant is to be paid will not by itself be regarded as a grant or a renewal of a grant.

 


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