Home › IRS › Publications › Publication 6102
Publication 6102: Exempt Organizations Technical Guide TG 3-27: Foundation Classification - State/Municipal Colleges, Governmental Units, and Agricultural Research Organizations - IRC Sections 509(a)(1) and 170(b)(1)(A)(iv), (v), and (ix) and Section 509(a)(4)
- Product number
- Publication 6102
- Title
- Exempt Organizations Technical Guide TG 3-27: Foundation Classification - State/Municipal Colleges, Governmental Units, and Agricultural Research Organizations - IRC Sections 509(a)(1) and 170(b)(1)(A)(iv), (v), and (ix) and Section 509(a)(4)
- Type
- Publications
- Issuing body
- Internal Revenue Service (irs.gov)
- Revision (per IRS index)
- Apr 2026
The number, title, and revision date above are reproduced verbatim from the
official IRS
index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds
no instructions or commentary. Not tax or legal advice.