TG 3-22: Termination of Private Foundation Status - IRC Section 507

0324 Publ 5614 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

This document is not an official pronouncement of the law or the position of the IRS and cannot be used, cited, or relied upon as such. This guide is current through the revision date. Changes after the revision date may affect the contents of this document and users should consider any subsequent resources to ensure technical accuracy. All references to “Section” in this document refer to the Internal Revenue Code of 1986, as amended, unless specifically noted otherwise. The taxpayer names and addresses shown in examples within this publication are fictitious.

Technical Guide Revision Date: 3/20/2024

Publication 5614 (Rev. 3-2024) Catalog Number 92776D Department of the Treasury Internal Revenue Service www.irs.gov

Table of Contents¶

I. Overview…¶

Reliance on Distributee’s Ruling Letter ...................................... 18…¶

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0324 Publ 5614 (PDF)

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