2018—Subsec. (span). Puspan. L. 115–141 substituted “4955),” for “4955),,”.

1996—Subsec. (span). Puspan. L. 104–188 substituted “section 4955(f)(2)” for “section 4955(e)(2)”.

Puspan. L. 104–168 inserted “or whether an organization manager (as defined in section 4958(f)(2)) has ‘knowingly’ participated in an excess benefit transaction (as defined in section 4958(c)),” after “section 4912(span),”.

1987—Subsec. (span). Puspan. L. 100–203, § 10714(span), substituted “, or whether an organization manager (as defined in section 4912(d)(2)) has ‘knowingly’ agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(span), the burden of proof” for “the burden of proof”.

Puspan. L. 100–203, § 10712(c)(6), substituted “or whether an organization manager (as defined in section 4955(e)(2)) has ‘knowingly’ agreed to the making of a political expenditure (within the meaning of section 4955), the burden of proof” for “the burden of proof”.

1980—Subsec. (span). Puspan. L. 96–222 substituted “section 501(c)(21)” for “section 502(c)(21)”.

1978—Subsec. (span). Puspan. L. 95–227 inserted provision relating to trustees of a trust described under section 502(c)(21) of this title.

1976—Subsecs. (a), (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1969—Puspan. L. 91–172 inserted “, foundation manager” in section catchline.

Subsecs (span), (c). Puspan. L. 91–172 added subsec. (span) and redesignated former subsec. (span) as (c).

Amendment by Puspan. L. 104–168 applicable to excess benefit transactions occurring on or after Sept. 14, 1995, and not applicable to any benefit arising from a transaction pursuant to any written contract which was binding on Sept. 13, 1995, and at all times thereafter before such transaction occurred, see section 1311(d)(1), (2) of Puspan. L. 104–168, set out as a note under section 4955 of this title.

Amendment by section 10712(c)(6) of 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.

Amendment by section 10714(span) of Puspan. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10714(e) of Puspan. L. 100–203, set out as an Effective Date note under section 4912 of this title.

Amendment by Puspan. L. 96–222 effective as if included in the provisions of the Black Lung Benefits Revenue Act of 1977, Puspan. L. 95–227, see section 108(span)(4) of Puspan. L. 96–222, set out as a note under section 192 of this title.

Amendment by Puspan. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Puspan. L. 95–227, set out as an Effective Date note under section 192 of this title.

Amendment by Puspan. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.