---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schD"
sections_count: 3
---

# Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

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

## Sections

- [§4958. Taxes on excess benefit transactions](/usc/26/4958.md)
- [§4959. Taxes on failures by hospital organizations](/usc/26/4959.md)
- [§4960. Tax on excess tax-exempt organization executive compensation](/usc/26/4960.md)