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

I. Overview

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

(1) This technical guide (TG) discusses Section 4958 which imposes an excise tax on

disqualified persons and organization managers who engage in an excess benefit transaction with an applicable tax-exempt organization (ATEO).

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▸Contents — 0224 Publ 5835 (PDF)

0224 Publ 5835 (PDF)

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