View all text of Subchapter G [§ 4966 - § 4967]
§ 4967. Taxes on prohibited benefits
(a) Imposition of taxes
(1) On the donor, donor advisor, or related person
(2) On the fund management
(b) Exception
(c) Special rules
For purposes of subsection (a)—
(1) Joint and several liability
(2) Limit for management
(d) Person described
(Added Pub. L. 109–280, title XII, § 1231(a), Aug. 17, 2006, 120 Stat. 1097.)