Exempt Organizations Technical Guide›TG 57: Taxes on Net Investment Income – IRC Section 4940›Table of Contents

A.5. Successor Organizations

0824 Publ 5580 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) When a private foundation is a successor to another foundation, it must consider

the experience of its predecessor in applying these provisions.

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0824 Publ 5580 (PDF)

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