### Question
How is the term private foundation defined?


### Answer
The term **private foundation** is defined in *26 U.S.C. § 509* as the following:

> a domestic or foreign organization described in section 501(c)(3) other than—


(1) an organization described in section 170(b)(1)(A) (other than in clauses (vii) and (viii))

#### Citation:
  - *26 U.S.C. § 509*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART II-PRIVATE FOUNDATIONS**

