Subchapter Sec. [1] A. Private foundations 4940    Section numbers editorially supplied. B. Black lung benefit trusts 4951 C. Political expenditures of section 501 (c)(3) organizations 4955 D. Failure by certain charitable organizations to meet certain qualification requirements 4958 E. Abatement of first and second tier taxes in certain cases 4961 F. Tax shelter transactions 4965 G. Donor advised funds 4966

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”.

[1]  Section numbers editorially supplied.


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