A notice of final determination to which the declaratory judgment procedures apply is a ruling or determination letter sent by certified or registered mail that holds the organization is:
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Not exempt as an organization described in section 501(c)(3) of the Internal Revenue Code;
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Not an organization to which deductible charitable contributions made be made under section 170(c)(2),
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A private foundation as defined in section 509(a),
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Is a public charity described in a part of section 509 or section 170(b)(1)(A) other than the part under which the organization requested classification.
Return to Life Cycle of a Private Foundation
Updated: March 14, 2007
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