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

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