Section 4947 a )( 1 trust July 8, 2019 16 32 64 128 Section 4947 a )( 1 trust treated as private foundation Irc section 4947 a )( 1 trust Section 4947 a )( 1 nonexempt charitable trust Section 4947 Section 4947(a)(2) trust Section 4947(b)(3)(b)