- Subchapter A—Private Foundations (§§ 4940 – 4948)
- Subchapter B—Black Lung Benefit Trusts (§§ 4951 – 4953)
- Subchapter C—Political Expenditures of Section 501(c)(3) Organizations (§ 4955)
- Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (§§ 4958 – 4960)
- Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases (§§ 4961 – 4963)
- Subchapter F—Tax Shelter Transactions (§ 4965)
- Subchapter G—Donor Advised Funds (§§ 4966 – 4967)
- Subchapter H—Excise Tax Based on Investment Income of Private Colleges and Universities (§ 4968)
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26 U.S. Code Chapter 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, § 13701(b), Dec. 22, 2017, 131 Stat. 2168, added item for subchapter H.
2006—Pub. L. 109–280, title XII, § 1231(b)(2), Aug. 17, 2006, 120 Stat. 1098, which directed the addition of item for subchapter G to the analysis for chapter 42 without specifying the act to be amended, was executed by adding the item to this analysis, which is for chapter 42 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
Pub. L. 109–222, title V, § 516(a)(2), May 17, 2006, 120 Stat. 371, added item for subchapter F.
1996—Pub. L. 104–168, title XIII, § 1311(c)(6), July 30, 1996, 110 Stat. 1478, struck out item for subchapter D “Abatement of first and second-tier taxes in certain cases” and added items for subchapters D and E.
1987—Pub. L. 100–203, title X, § 10712(c)(7), (9), Dec. 22, 1987, 101 Stat. 1330–467, substituted in chapter heading “AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS” for “BLACK LUNG BENEFIT TRUSTS”, struck out item for subchapter C “Abatement of first and second tier taxes in certain cases”, and added items for subchapters C and D.
1984—Pub. L. 98–369, div. A, title III, § 305(b)(3), July 18, 1984, 98 Stat. 784, substituted “Abatement of first and second tier taxes in certain cases” for “Abatement of second tier taxes where there is correction during correction period” in item for subchapter C.
1980—Pub. L. 96–596, § 2(c)(3), Dec. 24, 1980, 94 Stat. 3474, added item for subchapter C.
1978—Pub. L. 95–227, § 4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22, in chapter heading inserted “; BLACK LUNG BENEFIT TRUSTS” after “FOUNDATIONS”, and added items for subchapters A and B.
1969—Pub. L. 91–172, title I, § 101(b), Dec. 30, 1969, 83 Stat. 498, added chapter heading “PRIVATE FOUNDATIONS”.