IRS Compliance Guide for 501(c)(3) Private Foundations

IRS addresses activities that could jeopardize a private foundation’s tax-exempt status. It identifies general compliance requirements on recordkeeping, reporting, and disclosure for private foundations, including private operating foundations and non-operating private foundations. Content includes references to the statute, Treasury regulations, IRS publications and IRS forms with instructions. Publication 4221-PF is neither comprehensive nor intended to address every situation. (IRS)

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