Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents
II. Section 4958: Taxes on Excess Benefit Transations
0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
(1) Section 4958 imposes an excise tax (also referred to as intermediate sanctions)
on disqualified persons and organization managers who engage in excess benefit transactions with an ATEO.
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