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Introduction

SECTION 1. PURPOSE

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

This Revenue Procedure provides reliance criteria for private foundations and sponsoring organizations that maintain donor advised funds in determining whether a potential grantee is an organization described in section 509(a)(1), (2) or (3) of the Internal Revenue Code (Code).

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▸Contents — Internal Revenue Bulletin 2009-28
Internal Revenue Bulletin 2009-28

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