US Code

Tag: Tax-Exempt Organizations

  • 26-U.S.C.-4962

    26-U.S.C.-4962 §4962 – Abatement of First Tier Taxes In Certain Cases Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter E > Section 4962 Details Reference: Section 4962 Legend: §4962 – Abatement of First Tier Taxes In Certain Cases USCode Year: 2013 Provision Content (a) General rule If it is established to the satisfaction of the Secretary that— (1) a taxable…

  • 26-U.S.C.-4962

    26-U.S.C.-4962 §4962 – Abatement of First Tier Taxes In Certain Cases Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter E > Section 4962 Details Reference: Section 4962 Legend: §4962 – Abatement of First Tier Taxes In Certain Cases USCode Year: 2013 Provision Content (a) General rule If it is established to the satisfaction of the Secretary that— (1) a taxable…

  • 26-U.S.C.-4941

    26-U.S.C.-4941 §4941 – Taxes On Self-Dealing Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4941 Details Reference: Section 4941 Legend: §4941 – Taxes On Self-Dealing USCode Year: 2013 Provision Content (a) Initial taxes (1) On self-dealer There is hereby imposed a tax on each act of self-dealing between a disqualified person and a private foundation. The rate…

  • Chapter 42 – Private Foundations; and Certain Other Tax-Exempt Organizations

    Chapter 42 – Private Foundations; and Certain Other Tax-Exempt Organizations Private Foundations; and Certain Other Tax-Exempt Organizations Pathway Title 26 > Subtitle D > Chapter 42 Details Reference: Chapter 42 Legend: Private Foundations; and Certain Other Tax-Exempt Organizations USCode Year: 2013 Provision Content Amendments 2006—Pub. L. 109–280, title XII, §1231(b)(2), Aug. 17, 2006, 120 Stat. 1098, which directed the…

  • 26-U.S.C.-4946

    26-U.S.C.-4946 §4946 – Definitions and Special Rules Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4946 Details Reference: Section 4946 Legend: §4946 – Definitions and Special Rules USCode Year: 2013 Provision Content (a) Disqualified person (1) In general For purposes of this subchapter, the term disqualified person means, with respect to a private foundation, a person who…

  • 26-U.S.C.-4945

    26-U.S.C.-4945 §4945 – Taxes On Taxable Expenditures Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4945 Details Reference: Section 4945 Legend: §4945 – Taxes On Taxable Expenditures USCode Year: 2013 Provision Content (a) Initial taxes (1) On the foundation There is hereby imposed on each taxable expenditure (as defined in subsection (d)) a tax equal to 20…

  • 26-U.S.C.-4945

    26-U.S.C.-4945 §4945 – Taxes On Taxable Expenditures Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4945 Details Reference: Section 4945 Legend: §4945 – Taxes On Taxable Expenditures USCode Year: 2013 Provision Content (a) Initial taxes (1) On the foundation There is hereby imposed on each taxable expenditure (as defined in subsection (d)) a tax equal to 20…

  • 26-U.S.C.-4959

    26-U.S.C.-4959 §4959 – Taxes On Failures By Hospital Organizations Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter D > Section 4959 Details Reference: Section 4959 Legend: §4959 – Taxes On Failures By Hospital Organizations USCode Year: 2013 Provision Content If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year,…

  • 26-U.S.C.-4959

    26-U.S.C.-4959 §4959 – Taxes On Failures By Hospital Organizations Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter D > Section 4959 Details Reference: Section 4959 Legend: §4959 – Taxes On Failures By Hospital Organizations USCode Year: 2013 Provision Content If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year,…

  • 26-U.S.C.-4947

    26-U.S.C.-4947 §4947 – Application of Taxes to Certain Nonexempt Trusts Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4947 Details Reference: Section 4947 Legend: §4947 – Application of Taxes to Certain Nonexempt Trusts USCode Year: 2013 Provision Content (a) Application of tax (1) Charitable trusts For purposes of part II of subchapter F of chapter 1 (other…