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By Stephen M. Clarke, J.D., Washington, D.C.; Melanie A. McPeak, CPA, Tampa, Fla.; Kristin G. Farr Capizzi, J.D., Chicago; and Cal Hoke, Raleigh, N.C. Editor: Susan Minasian Grais, CPA, J.D., LL.M. Two recently published IRS letter rulings provide helpful informal guidance for private nonoperating foundations, particularly ones that receive and/or make grants from or to other private foundations.
Editor: Susan Minasian Grais, CPA, J.D., LL.M. The IRS recently revoked the tax-exempt status of a Sec. 501(c)(3) entity previously recognized as a Sec. 509(a) (3) supporting organization (Letter from IRS Exempt Organizations Examinations, Number 202238018, released Sept. 23, 2022).
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
