26 CFR 1.509(a)-6
§ 1.509(a)-6 Classification under section 509(a).
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.509(a)-6, § 1.509(a)-6 Classification under section 509(a), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110341
- Permanent ID
ys:prov:110341@1- SHA-256
1923b59e158cbfa0bd674eed2d77d2a503bdca14ed326ce10ff6ec5813ac53c5
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Full text
If an organization is described in section 509(a)(1) and also in another paragraph of section 509(a), it will be treated as described in section 509(a)(1). For purposes of this section, the parenthetical language other than in clauses (vii) and (viii) used in section 509(a)(1) shall be construed to mean other than an organization which is described only in clause (vii) or (viii). For example, X is an organization which is described in section 170(b)(1)(A)(vi), but could also meet the description of section 170(b)(1)(A)(viii) as an organization described in section 509(a)(2). For purposes of the one-third support test in section 509(a)(2)(A), contributions from X to other organizations will be treated as support from an organization described in section 170(b)(1)(A)(vi) rather than from an organization described in section 170(b)(1)(A)(viii).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.