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 ?
IRS Publication 4779, Facts About Terminating or Merging Your Exempt Organization, May 2009, http://www.irs.gov/pub/irs-pdf/p4779.pdf
Because of the increased interest in private foundation terminations, the IRS in May 2009 issued Publication 4779, Facts about Terminating or Merging Your Exempt Organization.
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).