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