Amendments
1987—[Pub. 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 [Pub. L. 100–203] applicable to taxable years beginning after Dec. 22, 1987, see [section 10712(d) of Pub. 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 Pub. L. 91–172], set out as a note under section 4940 of this title.