Treasury Regulations (26 C.F.R.)
26 CFR § 1.509(a)-1
Definition of private foundation.
Official textecfr.govlast amended
In general. Section 509(a) defines the term private foundation to mean any domestic or foreign organization described in section 501(c)(3) other than an organization described in section 509(a) (1), (2), (3), or (4). Organizations which fall into the categories excluded from the definition of private foundation are generally those which either have broad public support or actively function in a supporting relationship to such organizations. Organizations which test for public safety are also excluded.
[T.D. 7212, 37 FR 21907, Oct. 17, 1972]
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In this part (40 sections)
- 1.503(e)-2 · Requirements.
- 1.503(e)-3 · Effective dates.
- 1.503(f)-1 · Loans by employers who are prohibited from pledging assets.
- 1.504-1 · Attempts to influence legislation; certain organizations…
- 1.504-2 · Certain transfers made to avoid section 504(a).
- 1.505(c)-1T · Questions and answers relating to the notification…
- 1.506-1 · Organizations required to notify Commissioner of intent to…
- 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…
- 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)…
- 1.509(b)-1 · Continuation of private foundation status.
- 1.509(c)-1 · Status of organization after termination of private…
- 1.509(d)-1 · Definition of support.
- 1.509(e)-1 · Definition of gross investment income.
- 1.511-1 · Imposition and rates of tax.
- 1.511-2 · Organizations subject to tax.
- 1.511-3 · Provisions generally applicable to the tax on unrelated…
- 1.511-4 · Minimum tax for tax preferences.
- 1.512(a)-1 · Definition.
- 1.512(a)-2 · Definition applicable to taxable years beginning before…
- 1.512(a)-3 · [Reserved]
- 1.512(a)-4 · Special rules applicable to war veterans organizations.
- 1.512(a)-5 · Questions and answers relating to the unrelated business…