IRS Issues PLR Approving Supporting Organization for Firefighting Training Facility

The IRS issued a private letter ruling on I.R.C. §509 and Treas. Reg. §1.509 approving a Type III supporting organization’s request for a set-aside of construction funds for a firefighting training facility, allowing the set-aside to count toward distribution requirements in the year set aside rather than when paid. [PLR 202611016]

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