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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle D—Miscellaneous Ex...
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CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTH...
CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940 – 4968)
Subchapter A—Private Foundations (§§ 4940 – 4948)
Subchapter B—Black Lung Benefit Trusts (§§ 4951 – 4953)
Subchapter C—Political Expenditures of Section 501(c)(3) Organizations (§ 4955)
Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (§§ 4958 – 4960)
Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases (§§ 4961 – 4963)
Subchapter F—Tax Shelter Transactions (§ 4965)
Subchapter G—Donor Advised Funds (§§ 4966 – 4967)
Subchapter H—Excise Tax Based on Investment Income of Private Colleges and Universities (§ 4968)