26 CFR 301.6501(n)-2
§ 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6501(n)-2, § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114471
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57ddf9108f35561bcc5f1fb1ed1995bb55be77de06a8a710a4940eeef4a50401
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.