---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF/ptII"
level: "part"
label: "Part II"
heading: "Private Foundations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schF-ptII"
sections_count: 3
---

# Part II — Private Foundations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter F — Exempt Organizations

## Sections

- [§507. Termination of private foundation status](/usc/26/507.md)
- [§508. Special rules with respect to section 501(c)(3) organizations](/usc/26/508.md)
- [§509. Private foundation defined](/usc/26/509.md)