US Code Title 26 Chapter 42 Private Foundations; and Certain Other Tax-exempt Organizations

Subchapter A - Private Foundations

§ 4940 - Excise Tax Based on Investment Income
§ 4941 - Taxes on Self-dealing
§ 4942 - Taxes on Failure to Distribute Income
§ 4943 - Taxes on Excess Business Holdings
§ 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
§ 4945 - Taxes on Taxable Expenditures
§ 4946 - Definitions and Special Rules
§ 4947 - Application of Taxes to Certain Nonexempt Trusts
§ 4948 - Application of Taxes and Denial of Exemption With Respect to Certain Foreign Organizations

Subchapter B - Black Lung Benefit Trusts

§ 4951 - Taxes on Self-dealing
§ 4952 - Taxes on Taxable Expenditures
§ 4953 - Tax on Excess Contributions to Black Lung Benefit Trusts

Subchapter C - Political Expenditures of Section 501(c)(3) Organizations

§ 4955 - Taxes on Political Expenditures of Section 501(c)(3) Organizations

Subchapter D - Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements

§ 4958 - Taxes on Excess Benefit Transactions
§ 4959 - Taxes on Failures by Hospital Organizations

Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases

§ 4961 - Abatement of Second Tier Taxes Where There Is Correction
§ 4962 - Abatement of First Tier Taxes in Certain Cases
§ 4963 - Definitions

Subchapter F - Tax Shelter Transactions

§ 4965 - Excise Tax on Certain Tax-exempt Entities Entering Into Prohibited Tax Shelter Transactions

Subchapter G - Donor Advised Funds

§ 4966 - Taxes on Taxable Distributions
§ 4967 - Taxes on Prohibited Benefits

Last modified: October 26, 2015