Below is a chart of Rev. Rul. 66-79, in which the I.R.S. held that contributions to a certain U.S. "foreign feeder" charity were deductible by the donors under Code §170.
The chart can be viewed as a PDF file here: Rev. Rul. 66-79
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December 02, 2013
Chart of Rev. Rul. 66-79 - Deductibility of Contributions to "Foreign Feeder" Charity
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