Reg. § 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
(a) General rule Organizations described in section (other than in clauses (vii) and (viii)) are excluded from the definition of private foundation by section . For the requirements to be met by organizations described in section (i) through (vi), see through and of this section. For purposes of this section, the parenthetical language other than in clauses (vii) and (viii) used in section means other than an organization which is described only in clause (vii) or (viii). For purposes of this section, an organization may qualify as a section organization regardless of the fact that it does not satisfy section because:
(1) Its funds are not used within the United States or its possessions, or
(2) It was created or organized other than in, or under the law of, the United States, any State or territory, the District of Columbia, or any possession of the United States.
(b) Medical research organizations In order to qualify under section as a medical research organization described in section , an organization must meet the requirements of section and , except that, solely for purposes of classification as a section organization, such organization need not be committed to spend every contribution for medical research before January 1 of the fifth calendar year which begins after the date such contribution is made.
[T.D. 7212, 37 FR 21907, Oct. 17, 1972]