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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 53
Subpart E - Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose
§ 53.4944-1 - Initial taxes.
§ 53.4944-2 - Additional taxes.
§ 53.4944-3 - Exception for program-related investments.
§ 53.4944-4 - Special rules.
§ 53.4944-5 - Definitions.
§ 53.4944-6 - Special rules for investments made prior to January 1, 1970.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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