---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Political Expenditures of Section 501(c)(3) Organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schC"
sections_count: 1
---

# Subchapter C — Political Expenditures of Section 501(c)(3) Organizations

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

## Sections

- [§4955. Taxes on political expenditures of section 501(c)(3) organizations](/usc/26/4955.md)