SECTION 10. NOT APPLICABLE
Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States
TO PRIVATE FOUNDATION TERMINATIONS UNDER § 507 OR CHANGES OF STATUS PURSUANT TO EXAMINATION
These procedures do not apply to a private foundation seeking to terminate its status under § 507. These procedures also do not apply to the examination of an organization which results in changes to its foundation status.
Get a plain-English answer with a citation back to this text.
Ask AI about this code