U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter F—Exempt OrganizationsTitle 26PartPart II—Private FoundationsContents§ 507. Termination of private foundation status§ 508. Special rules with respect to section 501(c)(3) organizations§ 509. Private foundation defined