---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42"
level: "chapter"
label: "Chapter 42"
heading: "Private Foundations; and Certain Other Tax-Exempt Organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42"
sections_count: 23
---

# Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Contents

- [Subchapter A — Private Foundations](/usc/26/stD-ch42-schA.md)
- [Subchapter B — Black Lung Benefit Trusts](/usc/26/stD-ch42-schB.md)
- [Subchapter C — Political Expenditures of Section 501(c)(3) Organizations](/usc/26/stD-ch42-schC.md)
- [Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements](/usc/26/stD-ch42-schD.md)
- [Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases](/usc/26/stD-ch42-schE.md)
- [Subchapter F — Tax Shelter Transactions](/usc/26/stD-ch42-schF.md)
- [Subchapter G — Donor Advised Funds](/usc/26/stD-ch42-schG.md)
- [Subchapter H — Excise Tax Based on Investment Income of Private Colleges and Universities](/usc/26/stD-ch42-schH.md)