Title 26, Part 53 — Foundation and Similar Excise Taxes
104 sections
Section 53.4940-1
Excise tax on net investment income.
Section 53.4941(a)-1
Imposition of initial taxes.
Section 53.4941(b)-1
Imposition of additional taxes.
Section 53.4941(c)-1
Special rules.
Section 53.4941(d)-1
Definition of self-dealing.
Section 53.4941(d)-2
Specific acts of self-dealing.
Section 53.4941(d)-3
Exceptions to self-dealing.
Section 53.4941(d)-4
Transitional rules.
Section 53.4941(e)-1
Definitions.
Section 53.4941(f)-1
Effective dates.
Section 53.4942(a)-1
Taxes for failure to distribute income.
Section 53.4942(a)-2
Computation of undistributed income.
Section 53.4942(a)-3
Qualifying distributions defined.
Section 53.4942(b)-1
Operating foundations.
Section 53.4942(b)-2
Alternative tests.
Section 53.4942(b)-3
Determination of compliance with operating foundation tests.
Section 53.4943-1
General rule; purpose.
Section 53.4943-2
Imposition of tax on excess business holdings of private foundations.
Section 53.4943-3
Determination of excess business holdings.
Section 53.4943-4
Present holdings.
Section 53.4943-5
Present holdings acquired by trust or a will.
Section 53.4943-6
Five-year period to dispose of gifts, bequests, etc.
Section 53.4943-7
Special rules for readjustments involving grandfathered holdings.
Section 53.4943-8
Business holdings; constructive ownership.
Section 53.4943-9
Business holdings; certain periods.
Section 53.4943-10
Business enterprise; definition.
Section 53.4943-11
Effective/applicability date.
Section 53.4944-1
Initial taxes.
Section 53.4944-2
Additional taxes.
Section 53.4944-3
Exception for program-related investments.
Section 53.4944-4
Special rules.
Section 53.4944-5
Definitions.
Section 53.4944-6
Special rules for investments made prior to January 1, 1970.
Section 53.4945-1
Taxes on taxable expenditures.
Section 53.4945-2
Propaganda influencing legislation.
Section 53.4945-3
Influencing elections and carrying on voter registration drives.
Section 53.4945-4
Grants to individuals.
Section 53.4945-5
Grants to organizations.
Section 53.4945-6
Expenditures for noncharitable purposes.
Section 53.4946-1
Definitions and special rules.
Section 53.4947-1
Application of tax.
Section 53.4947-2
Special rules.
Section 53.4948-1
Application of taxes and denial of exemption with respect to certain foreign organizations.
Section 53.4951-1
Black lung trusts—taxes on self-dealing.
Section 53.4952-1
Black lung trusts—taxes on taxable expenditures.
Section 53.4955-1
Tax on political expenditures.
Section 53.4958-0
Table of contents.
Section 53.4958-1
Taxes on excess benefit transactions.
Section 53.4958-2
Definition of applicable tax-exempt organization.
Section 53.4958-3
Definition of disqualified person.
Section 53.4958-4
Excess benefit transaction.
Section 53.4958-5
Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
Section 53.4958-6
Rebuttable presumption that a transaction is not an excess benefit transaction.
Section 53.4958-7
Correction.
Section 53.4958-8
Special rules.
Section 53.4959-1
Taxes on failures by hospital organizations to meet section 501(r)(3).
Section 53.4960-0
Table of contents.
Section 53.4960-1
Scope and definitions.
Section 53.4960-2
Determination of remuneration paid for a taxable year.
Section 53.4960-3
Determination of whether there is a parachute payment.
Section 53.4960-4
Liability for tax on excess remuneration and excess parachute payments.
Section 53.4960-5
[Reserved]
Section 53.4960-6
Applicability date.
Section 53.4961-1
Abatement of second tier taxes for correction within correction period.
Section 53.4961-2
Court proceedings to determine liability for second tier tax.
Section 53.4963-1
Definitions.
Section 53.4965-1
Overview.
Section 53.4965-2
Covered tax-exempt entities.
Section 53.4965-3
Prohibited tax shelter transactions.
Section 53.4965-4
Definition of tax-exempt party to a prohibited tax shelter transaction.
Section 53.4965-5
Entity managers and related definitions.
Section 53.4965-6
Meaning of “knows or has reason to know”.
Section 53.4965-7
Taxes on prohibited tax shelter transactions.
Section 53.4965-8
Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
Section 53.4965-9
Effective/applicability dates.
Section 53.4968-1
Excise tax based on investment income of certain private colleges and universities.
Section 53.4968-2
Net investment income.
Section 53.4968-3
Related organizations.
Section 53.4968-4
Applicability date.
Section 53.6001-1
Notice or regulations requiring records, statements, and special returns.
Section 53.6011-1
General requirement of return, statement or list.
Section 53.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.
Section 53.6060-1
Reporting requirements for tax return preparers.
Section 53.6061-1
Signing of returns and other documents.
Section 53.6065-1
Verification of returns.
Section 53.6071-1
Time for filing returns.
Section 53.6081-1
Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
Section 53.6091-1
Place for filing chapter 42 tax returns.
Section 53.6091-2
Exceptional cases.
Section 53.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
Section 53.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
Section 53.6151-1
Time and place for paying tax shown on returns.
Section 53.6161-1
Extension of time for paying tax or deficiency.
Section 53.6165-1
Bonds where time to pay tax or deficiency has been extended.
Section 53.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
Section 53.6651-1
Failure to file tax return or to pay tax.
Section 53.6694-1
Section 6694 penalties applicable to tax return preparer.
Section 53.6694-2
Penalties for understatement due to an unreasonable position.
Section 53.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
Section 53.6694-4
Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
Section 53.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
Section 53.6696-1
Claims for credit or refund by tax return preparers.
Section 53.7101-1
Form of bonds.
Section 53.7701-1
Tax return preparer.