Manual For 1986 Johnson 150 - Under the Tax Reform Act of 1969, certain types of organizations described in IRC 501(c)(3) are classified as private foundations. Foundation classification is made at the time an organization is recognized exempt under IRC 501(c)(3).. I. Introduction A. In response to numerous inquiries, 1 OSHA published guidelines for the management of Cytotoxic (antineoplastic) drugs in the work place in 1986. 106 At that time, surveys indicated little standardization in the use of engineering controls and personal protective equipment (P.E.). 56, 73 Although practices improved in subsequent years, problems still exist. 111 In addition.