31 CFR § 332.5 - Limitation on holdings.

---
identifier: "/us/cfr/t31/s332.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 332.5 - Limitation on holdings."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "332.5"
section_name: "Limitation on holdings."
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "332"
part_name: "OFFERING OF UNITED STATES SAVINGS BONDS, SERIES H"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3105 and 5 U.S.C. 301."
regulatory_source: "57 FR 14281, Apr. 17, 1992, unless otherwise noted."
cfr_part: "332"
---


# 332.5 Limitation on holdings.

The amount of Series H bonds, originally issued during any one calendar year, that could be held by any one person, at any one time, computed in accordance with the governing regulations, was limited as follows:

(a) *General limitation.* From $5,000 to $30,000 depending upon the issue date.

(b) *Special limitation for gifts to exempt organizations under 26 CFR 1.501(c)(3)-1.* $200,000 for bonds received as gifts by an organization which at the time of purchase was an exempt organization under the terms of 26 CFR 1.501(c)(3)-1.

(c) *Exchange pursuant to 31 CFR part 339.* Series H bonds issued in an exchange pursuant to the provisions of 31 CFR part 339, also published as Department of the Treasury Circular No. 1036, were exempt from the annual limitation.