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Bulletin No. 2003–4 January 27, 2003

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2003–13, page 305. Transfers of assets. This ruling describes the responsibilities of a private foundation relating to section 507 and chapter 42 (sections 4940–4945) of the Code when it transfers all of its assets to one or more public charities described in sections 509(a)(1), 509(a)(2), or 509(a)(3).

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