Treasury Regulations · 26 CFR
§ 1.509(a)-6. Classification under section 509(a).
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. § 509(a)
Cite as 26 CFR § 1.509(a)-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 17, 1972 by T.D. 7212
- Issued under
- 26 U.S.C. § 509(a)
- Length
- 155 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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).
[T.D. 7212, 37 FR 21923, Oct. 17, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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. 7212 (37 FR 21923)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Private Foundations
Nearby sections
- § 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.