[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)-6]

[Page 138]
 
                       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)-6  Classification under section 509(a).

    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]

[[Page 139]]