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26 CFR 601.201: Rulings and determination letters (Also Part I, 170, 509, 1.170A9, 1.509(a)7)Rev. Pro. 201832TABLE OF CONTENTS SECTION 1. PURPOSE SECTION 2. BACKGROUND .01 Charitable Contributions
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Also Part I 170 refers to the section of the IRS Form 990 that pertains to information about the organization's public charity status.
Organizations classified as tax-exempt under section 501(c)(3) of the Internal Revenue Code are required to file Also Part I 170.
To fill out Also Part I 170, organizations need to provide detailed information about their public charity status, including sources of support and revenue.
The purpose of Also Part I 170 is to provide transparency and accountability regarding an organization's public charity status and financial information.
Information such as sources of support, revenue from related activities, and the calculation of public support percentage must be reported on Also Part I 170.
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