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