{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s2503/g/2/B","label":"private foundation","definition":"The term “private foundation” has the meaning given such term by section 509, except that such term shall not include any private operating foundation (as defined in section 4942(j)(3)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}