Code of Federal Regulations · Subpart

Subpart E — Taxes On Investments Which Jeopardize Charitable Purpose

26 C.F.R. pt. 53, subpt. E

• § 53.4944-1 -1 Initial Taxes
• § 53.4944-2 -2 Additional Taxes
• § 53.4944-3 -3 Exception For Program-related Investments
• § 53.4944-4 -4 Special Rules
• § 53.4944-5 -5 Definitions
• § 53.4944-6 -6 Special Rules For Investments Made Prior To January 1, 1970