Exempt Organizations Technical Guide›TG 3-22: Termination of Private Foundation Status - IRC Section 507›Table of Contents

Termination of Private Foundation Status

0324 Publ 5614 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Section 507 covers three areas that result in termination of private foundation

status, and one area in which private foundation status is not terminated:

a. Section 507(a) Termination.

b. Section 507(b)(1) Termination.

c. Section 507(b)(2) Termination.

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