Private Foundations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.507-1 General rule.
- § 1.507-2 Special rules; transfer to, or operation as, public charity.
- § 1.507-3 Special rules; transferee foundations.
- § 1.507-4 Imposition of tax.
- § 1.507-5 Aggregate tax benefit; in general.
- § 1.507-6 Substantial contributor defined.
- § 1.507-7 Value of assets.
- § 1.507-8 Liability in case of transfers.
- § 1.507-9 Abatement of taxes.
- § 1.508-1 Notices.
- § 1.508-2 Disallowance of certain charitable, etc., deductions.
- § 1.508-3 Governing instruments.
- § 1.508-4 Effective date.
- § 1.509(a)-1 Definition of private foundation.
- § 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
- § 1.509(a)-3 Broadly, publicly supported organizations.
- § 1.509(a)-4 Supporting organizations.
- § 1.509(a)-5 Special rules of attribution.
- § 1.509(a)-6 Classification under section 509(a).
- § 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3)…
- § 1.509(b)-1 Continuation of private foundation status.
- § 1.509(c)-1 Status of organization after termination of private foundation status.
- § 1.509(d)-1 Definition of support.
- § 1.509(e)-1 Definition of gross investment income.
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