How do I determine under which section my foundation has been terminated?

• If your foundation has distributed all its net assets to one or more public charities without keeping any right, title, or interest in those assets, then the foundation has been terminated under Section 507(b)(1)(A).

• If your foundation is terminated after a continuous 60-month period that begins with the beginning of a tax year of the organization, then the foundation has been terminated under Section 507(b)(1)(B).