Be Cautious in Awarding Grants to Form 1023-EZ Users
Author: Katherine E. David.
Source: Volume 14, Number 04, May/June 2015 , pp.12-12(1)
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Abstract:
A private foundation probably should not respect a determination letter issued on the basis of Form 1023-EZ for expenditure responsibility purposes under IRC ยง4945. This article explains why.Keywords: Form 1023-EZ; gross receipts limitation
Affiliations:
1: Strasburger & Price, LLP.