Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations
- Subch. A Private Foundations §§4940 to 4948
- Subch. B Black Lung Benefit Trusts §§4951 to 4953
- Subch. C Political Expenditures of Section 501(c)(3) Organizations §4955
- Subch. D Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements §§4958 to 4960
- Subch. E Abatement of First and Second Tier Taxes in Certain Cases §§4961 to 4963
- Subch. F Tax Shelter Transactions §4965
- Subch. G Donor Advised Funds §§4966 to 4967
- Subch. H Excise Tax Based on Investment Income of Private Colleges and Universities §4968