Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents

C. Law / Authority

0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Section 4958 – Taxes on excess benefit transactions

(2) Treas. Reg. 53.4958-1 – Taxes on excess benefit transactions

(3) Treas. Reg. 53.4958-2 – Definition of applicable tax-exempt organization

(4) Treas. Reg. 53.4958-3 – Definition of disqualified person

(5) Treas. Reg. 53.4958-4 – Excess benefit transaction

(6) Treas. Reg. 53.4958-6 – Rebuttable presumption that a transaction is not an

excess benefit transaction

(7) Treas. Reg. 53.4958-7 – Correction

(8) Treas. Reg. 53.4958-8 – Special Rules

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▸Contents — 0224 Publ 5835 (PDF)

0224 Publ 5835 (PDF)

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