Editorial Notes
Amendments
1987—Puspan. L. 100–203 inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.
Statutory Notes and Related Subsidiaries
Effective Date of 1987 Amendment
Amendment by Puspan. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Puspan. L. 100–203, set out as an Effective Date note under section 4955 of this title.
Effective Date
Section effective Jan. 1, 1970, see section 101(k)(1) of Puspan. L. 91–172, set out as a note under section 4940 of this title.