[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)-2]

[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)-2  Exclusion for certain organizations described in 
section 170(b)(1)(A).

    (a) General rule. Organizations described in section 170(b)(1)(A) 
(other than in clauses (vii) and (viii)) are excluded from the 
definition of private foundation by section 509(a)(1). For the 
requirements to be met by organizations described in section 
170(b)(1)(A) (i) through (vi), see Sec. 1.170A-9 (a) through (e) and 
paragraph (b) of this section. For purposes of this section, the 
parenthetical language other than in clauses (vii) and (viii) used in 
section 509(a)(1) means other than an organization which is described 
only in clause (vii) or (viii). For purposes of this section, an 
organization may qualify as a section 509(a)(1) organization regardless 
of the fact that it does not satisfy section 170(c)(2) because:
    (1) Its funds are not used within the United States or its 
possessions, or
    (2) It was created or organized other than in, or under the law of, 
the United States, any State or territory, the District of Columbia, or 
any possession of the United States.
    (b) Medical research organizations. In order to qualify under 
section 509(a)(1) as a medical research organization described in 
section 170(b)(1)(A)(iii), an organization must meet the requirements of 
section 170(b)(1)(A)(iii) and Sec. 1.170A-9(c)(2), except that, solely 
for purposes of classification as a section 509(a)(1) organization, such 
organization need not be committed to spend every contribution for 
medical research before January 1 of the fifth calendar year which 
begins after the date such contribution is made.

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