---
kind: "section"
citation: "31 C.F.R. § 332.5"
title: "31"
number: "332.5"
heading: "Limitation on holdings."
url: "https://uscodex.org/cfr/31/332.5"
---

# §332.5. Limitation on holdings.


The amount of Series H bonds, originally issued during any one calendar year, that could be held by any one person, at any one time, computed in accordance with the governing regulations, was limited as follows:

- (a) **General limitation.** From $5,000 to $30,000 depending upon the issue date.
- (b) **Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1.** $200,000 for bonds received as gifts by an organization which at the time of purchase was an exempt organization under the terms of [26 CFR 1.501(c)(3)-1](/cfr/26/1.501..1.md).
- (c) **Exchange pursuant to 31 CFR part 339.** Series H bonds issued in an exchange pursuant to the provisions of [31 CFR part 339](/cfr/31/part339.md), also published as Department of the Treasury Circular No. 1036, were exempt from the annual limitation.

## Notes

### Authority

Authority: 31 U.S.C. 3105 and 5 U.S.C. 301.

### Source

Source: 57 FR 14281, Apr. 17, 1992, unless otherwise noted.