CHAPTER 42 — Private Foundations; and Certain Other Tax-exempt Organizations

23 sections.

Subchapter A — Private Foundations 9 sections

Subchapter B — Black Lung Benefit Trusts 3 sections

Subchapter C — Political Expenditures of Section 501(c)(3) Organizations 1 sections

§ 4955. — Taxes on political expenditures of section 501(c)(3) organizations

Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements 3 sections

Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases 3 sections

Subchapter F — Tax Shelter Transactions 1 sections

§ 4965. — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions

Subchapter G — Donor Advised Funds 2 sections

Subchapter H — Excise Tax Based on Investment Income of Private Colleges and Universities 1 sections

§ 4968. — Excise tax based on investment income of private colleges and universities