### Question
What is the definition of private foundation?


### Answer
The definition of **private foundation** is as follows in *26 U.S.C. § 509*:

> 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**

