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Reset- Foundation Management
- Grantmaking
- Contributions & Donors
- Giving Rules & Regulations
- Pension Protection Act
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Tax Code Sections and Regulations
Tax Code Sections
Search the Internal Revenue Code (Title 26 of the United States Code) through the Office of the Law Revision Counsel or Cornell Law School. Please note that these versions of the tax code may not reflect the latest amendments.
The links to the sections below are from the Internal Revenue Code posted on the Cornell Law School's website.
- Section 170 (charitable contributions and gifts)
- Section 501 (including Section 501(c)(3))
- Sections 507-509 (private foundations and public charities defined; private foundation termination)
- Sections 4940-4948 (special rules for private foundations)
- Section 4958 ("intermediate sanctions" rule for public charities)
Treasury Regulations
The Treasury Regulations interpreting the Internal Revenue Code can be accessed through the Government Printing Office. See under Title 26, Internal Revenue for the latest version available.
Legislative
Regulatory: Internal Revenue Service
IRS Proposed Regulations for Type III Supporting Organizations
- NGOsource: What is equivalency determination?
- Council Comments to IRS (December 23, 2009)
- Council Analysis of IRS Proposed Regulations for Type III Supporting Organizations (November 25, 2009)
- IRS Proposed Regulations for Type III Supporting Organizations (September 24, 2009)
Equivalency Determination
- Council Request to Treasury to Amend Revenue Procedure 92-94 (September 6, 2011)
- COF Follow-up to Treasury Re Equivalency Determination Information Repositories (November 15, 2010)
- COF Follow-up to Treasury Re Equivalency Determination Information Repositories (March 22, 2010)
- COF Request to Treasury to Update Revenue Procedure 92-94 (December 28, 2009)
- COF Proposed Revisions to Rev. Proc. 92-94
- Advisory Committee on Tax Exempt and Government Entities, Exempt Organization Recommendations to Improve the Tax Rules Governing International Grantmaking (June 10, 2009)
