Private Foundations

Sections

• 1.507-1
  § 1.507-1 General rule.
• 1.507-2
  § 1.507-2 Special rules; transfer to, or operation as, public charity.
• 1.507-3
  § 1.507-3 Special rules; transferee foundations.
• 1.507-4
  § 1.507-4 Imposition of tax.
• 1.507-5
  § 1.507-5 Aggregate tax benefit; in general.
• 1.507-6
  § 1.507-6 Substantial contributor defined.
• 1.507-7
  § 1.507-7 Value of assets.
• 1.507-8
  § 1.507-8 Liability in case of transfers.
• 1.507-9
  § 1.507-9 Abatement of taxes.
• 1.508-1
  § 1.508-1 Notices.
• 1.508-2
  § 1.508-2 Disallowance of certain charitable, etc., deductions.
• 1.508-3
  § 1.508-3 Governing instruments.
• 1.508-4
  § 1.508-4 Effective date.
• 1.509(a)-1
  § 1.509(a)-1 Definition of private foundation.
• 1.509(a)-2
  § 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
• 1.509(a)-3
  § 1.509(a)-3 Broadly, publicly supported organizations.
• 1.509(a)-4
  § 1.509(a)-4 Supporting organizations.
• 1.509(a)-5
  § 1.509(a)-5 Special rules of attribution.
• 1.509(a)-6
  § 1.509(a)-6 Classification under section 509(a).
• 1.509(a)-7
  § 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
• 1.509(b)-1
  § 1.509(b)-1 Continuation of private foundation status.
• 1.509(c)-1
  § 1.509(c)-1 Status of organization after termination of private foundation status.
• 1.509(d)-1
  § 1.509(d)-1 Definition of support.
• 1.509(e)-1
  § 1.509(e)-1 Definition of gross investment income.