26 USC Subtitle D, CHAPTER 42, Subchapter D: Front Matter
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26 USC Subtitle D, CHAPTER 42, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONSSubchapter D-Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Subchapter D-Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

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.