26 CFR · Internal Revenue
§ 1.509(a)-1 — Definition of private foundation.
26 CFR § 1.509(a)-1
This text of 26 C.F.R. § 1.509(a)-1 (Definition of private foundation.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 C.F.R. § 1.509(a)-1 (2026).
Text
§ 1.509(a)-1 Definition of private foundation.
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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Related
§ 1.509
26 C.F.R. § 1.509
Nearby Sections
11
§ 1.507-9
Abatement of taxes.§ 1.508-1
Notices.§ 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).Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.509(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.509(a)-1.