IRS Logo

Internal Revenue Bulletin:  2015-39 

September 28, 2015 

EXEMPT ORGANIZATIONS


Announcement 2015–25Announcement 2015–25

Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2).

Notice 2015–62Notice 2015–62

This notice confirms that under section 4944 private foundation managers may consider the relationship between a particular investment and the foundation's charitable purpose when exercising ordinary business care and prudence in deciding whether to make the investment.


More Internal Revenue Bulletins