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Exempt Organizations Technical Guide›TG 58: Excise Taxes on Self-Dealing - IRC Section 4941›Table of Contents

I. Overview

0824 Publ 5616 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Organizations that are exempt from taxation under Section 501(c)(3) of the

Internal Revenue Code and do not fall into any of the public charity statuses under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.

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▸Contents — 0824 Publ 5616 (PDF)
0824 Publ 5616 (PDF)

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