Update on Donor Funds Offered by IRS Handbook

The Internal Revenue Service is providing its agents with new advice on its positions on several key issues, including tax-exempt “donor-advised funds” set up by charities and others.

Copies of the I.R.S. publication, Exempt Organizations Continuing Professional Education Text, may be obtained for $26 — checks payable to the United States Treasury — from the Internal Revenue Service, F.O.I. Reading Room, P.O. Box 795, Ben Franklin Station, Washington 20044. Ask for the edition for the 2001 fiscal year.