Exempt Organizations Technical Guide›TG 57: Taxes on Net Investment Income – IRC Section 4940›Table of Contents

II. Requirements

0824 Publ 5580 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Section 4940 imposes an excise tax on the net investment income of most

domestic tax-exempt private foundations, including private operating foundations.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 0824 Publ 5580 (PDF)

0824 Publ 5580 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.