Sections
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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.