• § 53.4955-1 - Tax on political expenditures.

• § 53.4958-0 - Table of contents.

• § 53.4958-1 - Taxes on excess benefit transactions.

• § 53.4958-2 - Definition of applicable tax-exempt organization.

• § 53.4958-3 - Definition of disqualified person.

• § 53.4958-4 - Excess benefit transaction.

• § 53.4958-5 - Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]

• § 53.4958-6 - Rebuttable presumption that a transaction is not an excess benefit transaction.

• § 53.4958-7 - Correction.

• § 53.4958-8 - Special rules.

• § 53.4959-1 - Taxes on failures by hospital organizations to meet section 501(r)(3).

• § 53.4960-0 - Table of contents.

• § 53.4960-1 - Scope and definitions.

• § 53.4960-2 - Determination of remuneration paid for a taxable year.

• § 53.4960-3 - Determination of whether there is a parachute payment.

• § 53.4960-4 - Liability for tax on excess remuneration and excess parachute payments.

• § 53.4960-5 - [Reserved]

• § 53.4960-6 - Applicability date.

• § 53.4961-1 - Abatement of second tier taxes for correction within correction period.

• § 53.4961-2 - Court proceedings to determine liability for second tier tax.

• § 53.4963-1 - Definitions.

• § 53.4965-1 - Overview.

• § 53.4965-2 - Covered tax-exempt entities.

• § 53.4965-3 - Prohibited tax shelter transactions.

• § 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

• § 53.4965-5 - Entity managers and related definitions.

• § 53.4965-6 - Meaning of “knows or has reason to know”.

• § 53.4965-7 - Taxes on prohibited tax shelter transactions.

• § 53.4965-8 - Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.

• § 53.4965-9 - Effective/applicability dates.

• § 53.4968-1 - Excise tax based on investment income of certain private colleges and universities.

• § 53.4968-2 - Net investment income.

• § 53.4968-3 - Related organizations.

• § 53.4968-4 - Applicability date.