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Instructions for Form 8940 (Rev. January 2018) - IRS tax

www.irs.gov

Contingent set-aside. If a private foundation is involved in litigation and cannot distribute assets or income because of a court order, the foundation ... expenditure if made before the foundation obtains IRS approval of its grant procedures. Individual grant-making programs described in section 4945(g) include. 1. Section 4945(g)(1 ...

  Form, Instructions, Expenditure, Contingent, 9408, Instructions for form 8940, Irs tax

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