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  1. IRC
  2. Subtitle D
  3. Chapter 42

Chapter 42 — Private Foundations and Certain Other Tax-Exempt Organizations (Sections 4940 to 4968)

Subchapter A — Private Foundations (Sections 4940 to 4948)

Subchapter B — Black Lung Benefit Trusts (Sections 4951 to 4953)

Subchapter C — Political Expenditures of Section 501(c)(3) Organizations (Section 4955)

Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (Sections 4958 to 4960)

Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases (Sections 4961 to 4963)

Subchapter F — Tax Shelter Transactions (Sections 4965)

Subchapter G — Donor Advised Funds (Sections 4966 to 4967)

Subchapter H—Excise Tax Based on Investment Income of Private Colleges and Universities (Section 4968)