Exempt Organizations Technical Guide›TG 62: Excise Taxes on Taxable Expenditures – IRC Section 4945›Table of Contents
V. Issue Indicators and Examination Tips
Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945 · 2026-10-03 edition · updated 2026-10-04 · United States
(1) This section provides for possible issue indicators and examination tips when
examining a private foundation, particularly with respect to taxable expenditures subject to tax under Section 4945.
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