[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.509(a)-1]

[Page 105]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.509(a)-1  Definition of private foundation.

    In general. Section 509(a) defines the term private foundation to 
mean any domestic or foreign organization described in section 501(c)(3) 
other than an organization described in section 509(a) (1), (2), (3), or 
(4). Organizations which fall into the categories excluded from the 
definition of private foundation are generally those which either have 
broad public support or actively function in a supporting relationship 
to such organizations. Organizations which test for public safety are 
also excluded.

[T.D. 7212, 37 FR 21907, Oct. 17, 1972]