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Introduction

SECTION 4. PROCEDURE

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

In determining whether a public charity is classified under 509(a)(1), (2), or (3) of the Code, a private foundation or a sponsoring organization that maintains a donor advised fund, acting in good faith, may rely on either:

(1) the grantee’s current IRS letter recognizing the grantee as exempt from federal income tax and indicating the

2009–28 I.R.B. 143 July 13, 2009

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

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