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TITLE 26 > Subtitle D > CHAPTER 42 > Subchapter A

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

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