---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Private Foundations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schA"
sections_count: 9
---

# Subchapter A — Private Foundations

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations

## Sections

- [§4940. Excise tax based on investment income](/usc/26/4940.md)
- [§4941. Taxes on self-dealing](/usc/26/4941.md)
- [§4942. Taxes on failure to distribute income](/usc/26/4942.md)
- [§4943. Taxes on excess business holdings](/usc/26/4943.md)
- [§4944. Taxes on investments which jeopardize charitable purpose](/usc/26/4944.md)
- [§4945. Taxes on taxable expenditures](/usc/26/4945.md)
- [§4946. Definitions and special rules](/usc/26/4946.md)
- [§4947. Application of taxes to certain nonexempt trusts](/usc/26/4947.md)
- [§4948. Application of taxes and denial of exemption with respect to certain foreign organizations](/usc/26/4948.md)