Treasury Regulations · 26 CFR
§ 301.6501(n)-2. Certain contributions to section 501(c)(3) organizations.
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. § 6501(n)
Cite as 26 CFR § 301.6501(n)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 7, 1982 by T.D. 7838
- Issued under
- 26 U.S.C. § 6501(n)
- Length
- 91 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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.
[T.D. 7838, 47 FR 44251, Oct. 7, 1982]
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. 7838 (47 FR 44251)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR47464f8a81aa5b0 Limitations
- Limitations on Assessment and Collection
Nearby sections
- § 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
- § 301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
- § 301.6501(m)-1 Tentative carryback adjustment assessment period.
- § 301.6501(n)-1 Special rules for chapter 42 and similar taxes.
- § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
- § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
- § 301.6502-1 Collection after assessment.
- § 301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
- § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.