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Bulletin No. 1996–20 May 13, 1996

Internal Revenue Bulletin 1996-20 · 2026-10-03 edition · updated 2026-10-04 · United States

tion for tax-exemption under section 501(c)(3) is provided for organizations that provide low-income housing. The guidance includes a safe-harbor procedure to determine qualification.

Announcement 96–43, page 18. A list is given of organizations now classified as private foundations.

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▸Contents — Internal Revenue Bulletin 1996-20

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