Type PLR Subject 1.05a - Generally Keywords Five-or-Fewer Rule Personal Holding Company Rule Year 2004 IRS Link http://www.irs.gov/pub/irs-wd/0403027.pdf Summary § 501(c)(3) organizations not "individuals" under the 5/50 rule. Title 200403027 Guidance Tags PLR - 200403027 Referenced By N/A