This document provides guidance on the new reporting requirements for organizations holding donor-advised funds, effective for taxable years ending after August 17, 2006. It outlines the information that must be disclosed on Form 990 and Form 1023, including the number of donor-advised funds, aggregate value of assets, contributions, and grants. It also advises new organizations on the information required for IRS recognition of tax-exempt status.
documents/EFTA00607665.pdf
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