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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle D
Chapter 42
Subchapter A [§ 4940 - § 4948] - Private Foundations
Subchapter B [§ 4951 - § 4953] - Black Lung Benefit Trusts
Subchapter C [§ 4955 - § 4955] - Political Expenditures of Section 501(c)(3) Organizations
Subchapter D [§ 4958 - § 4960] - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
Subchapter E [§ 4961 - § 4963] - Abatement of First and Second Tier Taxes in Certain Cases
Subchapter F [§ 4965 - § 4965] - Tax Shelter Transactions
Subchapter G [§ 4966 - § 4967] - Donor Advised Funds
Subchapter H [§ 4968 - § 4968] - Excise Tax Based on Investment Income of Private Colleges and Universities
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