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Final Regulations Relating to Foreign Grantmaking Activities by Private Foundations and Sponsoring Organizations of Donor-Advised Funds

09.30.15
On September 25, 2015, the Department of the Treasury (“Treasury”) issued final regulations (the “Final Regulations”) relating to equivalency determinations by private foundations and sponsoring organizations of donor-advised funds. The Final Regulations amend and finalize proposed regulations that were issued on September 24, 2012 (the “Proposed Regulations”).