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Treasury Regulations · 26 CFR Part 1

Private Foundations (§§ 1.507-1 to 1.509(e)-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.507-1 General rule.
  2. § 1.507-2 Special rules; transfer to, or operation as, public charity.
  3. § 1.507-3 Special rules; transferee foundations.
  4. § 1.507-4 Imposition of tax.
  5. § 1.507-5 Aggregate tax benefit; in general.
  6. § 1.507-6 Substantial contributor defined.
  7. § 1.507-7 Value of assets.
  8. § 1.507-8 Liability in case of transfers.
  9. § 1.507-9 Abatement of taxes.
  10. § 1.508-1 Notices.
  11. § 1.508-2 Disallowance of certain charitable, etc., deductions.
  12. § 1.508-3 Governing instruments.
  13. § 1.508-4 Effective date.
  14. § 1.509(a)-1 Definition of private foundation.
  15. § 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
  16. § 1.509(a)-3 Broadly, publicly supported organizations.
  17. § 1.509(a)-4 Supporting organizations.
  18. § 1.509(a)-5 Special rules of attribution.
  19. § 1.509(a)-6 Classification under section 509(a).
  20. § 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
  21. § 1.509(b)-1 Continuation of private foundation status.
  22. § 1.509(c)-1 Status of organization after termination of private foundation status.
  23. § 1.509(d)-1 Definition of support.
  24. § 1.509(e)-1 Definition of gross investment income.