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Introduction

SECTION 3. SCOPE

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

This Revenue Procedure applies to grantor determinations of public charity status under of the Code 509(a)(1), (2) or (3) for purposes of the excise taxes imposed on grants to certain supporting organizations under sections 4942, 4945, and 4966.

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

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