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Internal Revenue Bulletin:  2016-19 

May 9, 2016 

EXEMPT ORGANIZATIONS


Correction to Announcement 2016–04, Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

Correction to Announcement 2016–05, Disposition of Declaratory Judgment Proceedings under Section 7428.

T.D. 9762T.D. 9762

These final regulations provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investments.


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