Title 26, Chapter 42 — Private Foundations; and Certain Other Tax-exempt Organizations
23 sections
Section 4940
Excise tax based on investment income
Section 4941
Taxes on self-dealing
Section 4942
Taxes on failure to distribute income
Section 4943
Taxes on excess business holdings
Section 4944
Taxes on investments which jeopardize charitable purpose
Section 4945
Taxes on taxable expenditures
Section 4946
Definitions and special rules
Section 4947
Application of taxes to certain nonexempt trusts
Section 4948
Application of taxes and denial of exemption with respect to certain foreign organizations
Section 4951
Taxes on self-dealing
Section 4952
Taxes on taxable expenditures
Section 4953
Tax on excess contributions to black lung benefit trusts
Section 4955
Taxes on political expenditures of section 501(c)(3) organizations
Section 4958
Taxes on excess benefit transactions
Section 4959
Taxes on failures by hospital organizations
Section 4960
Tax on excess tax-exempt organization executive compensation
Section 4961
Abatement of second tier taxes where there is correction
Section 4962
Abatement of first tier taxes in certain cases
Section 4963
Definitions
Section 4965
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
Section 4966
Taxes on taxable distributions
Section 4967
Taxes on prohibited benefits
Section 4968
Excise tax based on investment income of private colleges and universities