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Exempt Organizations Technical Guide›TG 3-22: Termination of Private Foundation Status - IRC Section 507›Table of Contents

II. Requirements

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

(1) Section 507 provides the necessary requirements for organizations that

terminate their private foundation status – whether voluntarily or involuntarily.

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0324 Publ 5614 (PDF)

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