The Library · 26 U.S.C. § 509

IRC § 509: Private foundation defined

What makes an organization a private foundation rather than a public charity.

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26 U.S.C. § 509

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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.

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IRC § 509: Private foundation defined

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