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TREAS/IRS RIN: 1545-BL23 Publication ID: Fall 2015 
Title: Reliance Standards for Making Good Faith Determinations 

The final regulations regard the standards for making a good faith determination that a foreign organization is a charitable organization, payments to which are treated as qualifying distributions and not as taxable expenditures. The regulations will affect private foundations making such good faith determinations.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 53   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4942    26 U.S.C. 4945   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/24/2012  77 FR 58796   
NPRM Comment Period End  12/24/2012 
Final Action  11/00/2015 
Additional Information: REG-134974-15 Drafting attorney: Ward L. Thomas (202) 317-6173 Reviewing attorney: Virginia G. Richardson (202) 317-4086 Treasury attorney: Ruth M. Madrigal (202) 622-0224 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Ward L. Thomas
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6173
Fax:855 604-6083