Treasury Regulations · 26 CFR
§ 1.508-4. Effective date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 508
Cite as 26 CFR § 1.508-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 22, 1972 by T.D. 7232
- Issued under
- 26 U.S.C. § 508
- Length
- 38 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.
(Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)
[T.D. 7232, 37 FR 28294, Dec. 22, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7232 (37 FR 28294)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Private Foundations
Nearby sections
- § 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.