An organization will be given an advance ruling that it qualifies under the exceptions, described in Section 4945(f) of the Internal Revenue Code, that apply to nonpartisan activities if it submits evidence establishing that it can reasonably expect to meet these tests for the year.  Grantors or contributors to these organizations may rely on the advance ruling until a notice of change of status of the organization is made to the public.  This does not apply, however, if the grantor or contributor was responsible for, or was aware of, the fact that the organization did not qualify under these provisions at the end of the tax year for which it obtained an advance ruling or determination letter, or acquired knowledge that the Service had given notice to the organization advising that it would be deleted from this classification.


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