Publications Memos Go Back Private Foundation Provisions in the Omnibus Consolidated and Emergency Supplemental Appropriations Act 11.02.98 This memorandum discusses the private foundation provisions in the Omnibus Consolidated and Emergency Supplemental Appropriations Act. Related Insights 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 06.05.26 | Publications U.S. Designation of Brazilian Criminal Organizations as Foreign Terrorist Organizations: Implications for Businesses Active in Brazil 11.21.23 | Publications Proposed Regulations Regarding Taxes on Taxable Distributions From Donor-Advised Funds Related Services Related Practice Areas Exempt Organizations