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Bulletin No. 2012-47 November 19, 2012

Internal Revenue Bulletin 2012-47 · 2026-10-03 edition · updated 2026-10-04 · United States

final regulations under sections 1471 through 1474 will incorporate the modified rules described in this announcement.

EXEMPT ORGANIZATIONS

REG–134974–12, page 553. Proposed regulations under section 4942 of the Code provide guidance for private foundations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. The regulations will affect private foundations seeking to make such good faith determinations.

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▸Contents — Internal Revenue Bulletin 2012-47
Internal Revenue Bulletin 2012-47

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