---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schG"
level: "subchapter"
label: "Subchapter G"
heading: "Donor Advised Funds"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schG"
sections_count: 2
---

# Subchapter G — Donor Advised Funds

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

## Sections

- [§4966. Taxes on taxable distributions](/usc/26/4966.md)
- [§4967. Taxes on prohibited benefits](/usc/26/4967.md)