The Library · 26 U.S.C. § 507

IRC § 507: Termination of private foundation status

How a foundation ends its status, and the termination tax.

Read the PDF · 4 pages The current text

This page describes the source; it does not advise on it. The government's published text is the authority.

About this copy

Citation

26 U.S.C. § 507

Kind

Statute

Edition

2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

This copy

A page extract: it may begin or end with the text of neighbouring sections.

For

Foundations, CPA firms

Retrieved

2026-10-21, from www.govinfo.gov

Fingerprint (SHA-256)

9791779329522e178f4a4400c827b1d53ac88f7474377badd408ca1548d9cea6

Cite this copy

26 U.S.C. § 507 (2024 main edition), copy retrieved 2026-10-21, SHA-256 9791779329522e178f4a4400c827b1d53ac88f7474377badd408ca1548d9cea6, paretoalphasystems.com/library/irc-507

Read it with

IRC § 507: Termination of private foundation status

Citation

Kind

Edition

This copy

For

Retrieved

Fingerprint (SHA-256)

IRC § 4940: Excise tax on net investment income

IRC § 4941: Self-dealing

IRC § 4942: Taxes on failure to distribute income

IRC § 4943: Excess business holdings