Chapter 42. Private Foundations; and Certain Other Tax-Exempt Organizations

Subchapter A. Private Foundations

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

Subchapter B. Black Lung Benefit Trusts

• 26 U.S.C. § 4951 Taxes On Self-Dealing
• 26 U.S.C. § 4952 Taxes On Taxable Expenditures
• 26 U.S.C. § 4953 Tax On Excess Contributions to Black Lung Benefit Trusts

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

• 26 U.S.C. § 4955 Taxes On Political Expenditures of Section 501(c)(3) Organizations

Subchapter D. Failure By Certain Charitable Organizations to Meet Certain Qualification Requirements

• 26 U.S.C. § 4958 Taxes On Excess Benefit Transactions
• 26 U.S.C. § 4959 Taxes On Failures By Hospital Organizations

Subchapter E. Abatement of First and Second Tier Taxes In Certain Cases

• 26 U.S.C. § 4961 Abatement of Second Tier Taxes Where There Is Correction
• 26 U.S.C. § 4962 Abatement of First Tier Taxes In Certain Cases
• 26 U.S.C. § 4963 Definitions

Subchapter F. Tax Shelter Transactions

• 26 U.S.C. § 4965 Excise Tax On Certain Tax-Exempt Entities Entering Into Prohibited Tax Shelter Transactions

Subchapter G. Donor Advised Funds

• 26 U.S.C. § 4966 Taxes On Taxable Distributions
• 26 U.S.C. § 4967 Taxes On Prohibited Benefits