Treasury Regulations (26 C.F.R.)
26 CFR § 1.509(d)-1
Definition of support.
Official textecfr.govlast amended
For purposes of section 509(a)(2), the term support does not include amounts received in repayment of the principal of a loan or other indebtedness. See, however, section 509(e) as to amounts received as interest on a loan or other indebtedness.
[T.D. 7212, 37 FR 21924, Oct. 17, 1972]
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In this part (40 sections)
- 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…
- 1.512(a)-6 · Special rule for organizations with more than one…
- 1.512(b)-1 · Modifications.
- 1.512(c)-1 · Special rules applicable to partnerships; in general.
- 1.513-1 · Definition of unrelated trade or business.
- 1.513-2 · Definition of unrelated trade or business applicable to…
- 1.513-3 · Qualified convention and trade show activity.
- 1.513-4 · Certain sponsorship not unrelated trade or business.
- 1.513-5 · Certain bingo games not unrelated trade or business.
- 1.513-6 · Certain hospital services not unrelated trade or business.