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

Chap.Sec.
4958.Taxes on excess benefit transactions.
4959.Taxes on failures by hospital organizations.
4960.Tax on excess tax-exempt organization executive compensation.

Editorial Notes

Prior Provisions

A prior subchapter D, consisting of sections 4961 to 4963 of this title, was redesignated subchapter E.

Amendments

2017⁠—Pub. L. 115–97, title I, § 13602(b), Dec. 22, 2017, 131 Stat. 2159, added item 4960.

2010⁠—Pub. L. 111–148, title IX, § 9007(b)(2), Mar. 23, 2010, 124 Stat. 857, added item 4959.