Bulletin No. 2008-3 January 22, 2008
EXEMPT ORGANIZATIONS
Internal Revenue Bulletin 2008-3 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2008–6, page 275. This notice provides transitional relief for certain trusts that have become private foundations through failure to meet the responsiveness test for Type III supporting organizations as a result of the Pension Protection Act of 2006. It also provides timing and instructions for these trusts filing their first annual return as a private foundation.
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