Private Foundations | Midpage

Collections
United States Code

Subchapter A

Private Foundations

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