CHAPTER 42— PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- Subchapter A— Private Foundations
- Subchapter B— Black Lung Benefit Trusts
- Subchapter C— Political Expenditures of Section 501(c)(3) Organizations
- Subchapter D— Failure by Certain Charitable Organizations To Meet Certain Qualification…
- Subchapter E— Abatement of First and Second Tier Taxes in Certain Cases
- Subchapter F— Tax Shelter Transactions
- Subchapter G— Donor Advised Funds
- Subchapter H— Excise Tax Based on Investment Income of Private Colleges and Universities
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