Treatment of certain elderly care facilities: Internal Revenue Service, Treasury. Notice of proposed rulemaking.
This document contains proposed regulations relating to the treatment of private foundations that maintain certain elderly care facilities. Changes to the applicable tax law were made by the Revenue Act of 1978. The proposed regulations would provide private foundations with the guidance needed to comply with that Act and would affect private foundations that provide long-term care facilities for disabled persons, elderly persons, needy widows, and children.
D000368:Aged; D002608:Charities / Q000331:legislation & jurisprudence*; D006233:Persons with Disabilities; D005582:Foundations / Q000331:legislation & jurisprudence*; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D008134:Long-Term Care; D012112:Residential Facilities; D014481:United States