26 USC Chapter 42
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
October 30, 2020
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