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Issue Number:    RR-2024-10

Inside This Issue

Rev. Rul. 2024-10 obsoletes Rev. Rul. 75-38, 1975-1 C.B. 161, which identified the District of Columbia and each State with statutory provisions that, in 1975, satisfied the private foundation governing instrument requirements of section 508(e). Due to material changes in the laws of a number of jurisdictions since 1975, the jurisdictional list set forth in Rev. Rul. 75-38 is no longer accurate.

WILL BE IN IRB: 2024-22 DATED: May 28, 2024

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