26 CFR § 301.6501(n)-2

26 CFR · Internal Revenue

§ 301.6501(n)-2 — Certain contributions to section 501(c)(3) organizations.

eCFR · current through Aug 10, 2026

§ 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
If a private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section 501(c)(3) organization to make the distribution prescribed by section 4942(g)(3), then such deficiency may be assessed within one year after the expiration of the period within which a deficiency may be assessed for the taxable year with respect to which the contribution was made.

[T.D. 7838, 47 FR 44251, Oct. 7, 1982]

Free access — add to your briefcase to read the full text and ask questions with AI

§ 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.

If a private foundation makes a contribution to a section 501(c)(3) organization as provided in section 4942(g)(3), and a deficiency of tax of such foundation occurs due to the failure of the section 501(c)(3) organization to make the distribution prescribed by section 4942(g)(3), then such deficiency may be assessed within one year after the expiration of the period within which a deficiency may be assessed for the taxable year with respect to which the contribution was made.

[T.D. 7838, 47 FR 44251, Oct. 7, 1982]

26 C.F.R. § 301.6501(n)-2 (Certain contributions to section 501(c)(3) organizations.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.