26 CFR 1.509(a)-1
§ 1.509(a)-1 Definition of private foundation.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.509(a)-1, § 1.509(a)-1 Definition of private foundation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110336
- Permanent ID
ys:prov:110336@1- SHA-256
b020456bf33953a02557c594480c29ec05f48563394173e3ba93bed68de84424
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.