[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6501(n)-2]

[Page 370]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6501(n)-2  Certain contributions to section 501(c)(3) organizations.

    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]