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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 42
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
subchapter D
Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
§ 4960
Tax on excess tax-exempt organization executive compensation
notes
Tax on excess tax-exempt organization executive compensation
U.S. Code
Notes
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 115–97, title I, § 13602(c)
,
Dec. 22, 2017
,
131 Stat. 2159
, provided that:
“The amendments made by this section [enacting this section] shall apply to taxable years beginning after
December 31, 2017
.”
