26 USC tD - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS

United States Code

U.S. Code most recently checked for updates: Feb 01, 2023

Subchapter A [§ 4940 - § 4948] - Private Foundations

Subchapter B [§ 4951 - § 4953] - Black Lung Benefit Trusts

Subchapter C [§ 4955 - § 4955] - Political Expenditures of Section 501(c)(3) Organizations

Subchapter D [§ 4958 - § 4960] - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Subchapter E [§ 4961 - § 4963] - Abatement of First and Second Tier Taxes in Certain Cases

Subchapter F [§ 4965 - § 4965] - Tax Shelter Transactions

Subchapter G [§ 4966 - § 4967] - Donor Advised Funds

Subchapter H [§ 4968 - § 4968] - Excise Tax Based on Investment Income of Private Colleges and Universities