Publication 4779

Publication 4779

A pamphlet published by the IRS outlining issues related to the termination of a non-profit organization. For example, it states that an organization must file a final Form 990 (or an equivalent form) to inform the IRS of the dissolution of the organization.
References in periodicals archive ?
CPAs should consider the facts described in Publication 4779 for foundation clients considering termination.
Section 507(b) and IRS Publication 4779 describe how a private foundation can shut down without being subject to the termination tax (see Exhibit 1).
Publication 4779, Facts about Terminating or Merging Your Exempt Organization