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Proposed Regs Seek to Make Foreign Grants Easier  


Author:  Staff Editors.


Source: Volume 12, Number 01, November/December 2012 , pp.3-5(3)




Family Foundation Advisor

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Abstract: 

On September 21, 2012, the IRS released proposed changes to the regulations under Code §§4942 and 4945. Those regulations would facilitate private foundation grants to foreign organizations that do not have an IRS determination that is exempting them from tax under §501(c)(3).

Keywords: Foreign grantees

Affiliations:  .

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