---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch41"
level: "chapter"
label: "Chapter 41"
heading: "Public Charities"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch41"
sections_count: 2
---

# Chapter 41 — Public Charities

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§4911. Tax on excess expenditures to influence legislation](/usc/26/4911.md)
- [§4912. Tax on disqualifying lobbying expenditures of certain organizations](/usc/26/4912.md)