Private Foun Dations

2021 Publication 526 - IRS tax forms

tions) (other than certain private foun-dations described in section 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor ad-vised fund, as described in section 4966(d)(2)). Contributions of noncash property and contribu-tions carried forward from prior years don’t qualify for this deduction.

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