Reg. § 1.509(a)-6 Classification under section 509(a).
If an organization is described in section and also in another paragraph of section , it will be treated as described in section . For purposes of this section, the parenthetical language other than in clauses (vii) and (viii) used in section shall be construed to mean other than an organization which is described only in clause (vii) or (viii). For example, X is an organization which is described in section , but could also meet the description of section as an organization described in section . For purposes of the one-third support test in section , contributions from X to other organizations will be treated as support from an organization described in section rather than from an organization described in section .
[T.D. 7212, 37 FR 21923, Oct. 17, 1972]