26 CFR Topic
Private Foundations
June 25, 2020
§
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
§
1.509(a)-2
Exclusion for certain organizations described in section 170(b)(1)(A)
§
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)-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) organizations
§
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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