United States Code · Chapter

Chapter 42 — Private Foundations; And Certain Other Tax-exempt Organizations

26 U.S.C. ch. ch42

• Subchapter A Private Foundations
• Subchapter B Black Lung Benefit Trusts
• Subchapter C Political Expenditures Of Section 501(c)(3) Organizations
• Subchapter D Failure By Certain Charitable Organizations To Meet Certain Qualification Requirements
• Subchapter E Abatement Of First And Second Tier Taxes In Certain Cases
• Subchapter F Tax Shelter Transactions
• Subchapter G Donor Advised Funds
• Subchapter H Excise Tax Based On Investment Income Of Private Colleges And Universities