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Who needs i or section 4947?

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Non-profit organizations that are eligible for tax-exempt status under the i or section 4947.
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Internal Revenue Code section 4947 applies to certain tax-exempt organizations that are treated as private foundations.
Tax-exempt organizations that meet the criteria outlined in section 4947 are required to file.
Form 990-PF is typically used to report information required under section 4947.
The purpose of section 4947 is to ensure that certain tax-exempt organizations are meeting their obligations as private foundations.
Information related to the organization's activities, finances, and compliance with tax laws must be reported.
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