Announcement 2025-24, page 359.
Internal Revenue Bulletin 2025-36 · 2026-10-03 edition · updated 2026-10-04 · United States
The Internal Revenue Service has revoked its determination that Foundation for Those With Special Needs qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986. The revocation is effective January 1, 2026.
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