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Bulletin No. 2009-28 July 13, 2009

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2009-28 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2009–32, page 142. This procedure provides reliance criteria to private foundations and sponsoring organizations that maintain donor advised funds in determining whether a potential grantee is a supporting organization described in section 509(a) of the Code. Notice 2006–109 superseded in part.

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▸Contents — Internal Revenue Bulletin 2009-28

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