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 addition of item for subchapter G to the analysis for chapter 42 without specifying the act to be amended, was executed by adding the item to this analysis, which is for chapter 42 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Pub. L. 109–222, title V, §516(a)(2), May 17, 2006, 120 Stat. 371, added item for subchapter F.

1996—Pub. L. 104–168, title XIII, §1311(c)(6), July 30, 1996, 110 Stat. 1478, struck out item for subchapter D Abatement of first and second-tier taxes in certain cases and added items for subchapters D and E.

1987—Pub. L. 100–203, title X, §10712(c)(7), (9), Dec. 22, 1987, 101 Stat. 1330–467, substituted in chapter heading AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS for BLACK LUNG BENEFIT TRUSTS, struck out item for subchapter C Abatement of first and second tier taxes in certain cases, and added items for subchapters C and D.

1984—Pub. L. 98–369, div. A, title III, §305(b)(3), July 18, 1984, 98 Stat. 784, substituted Abatement of first and second tier taxes in certain cases for Abatement of second tier taxes where there is correction during correction period in item for subchapter C.

1980—Pub. L. 96–596, §2(c)(3), Dec. 24, 1980, 94 Stat. 3474, added item for subchapter C.

1978—Pub. L. 95–227, §4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22, in chapter heading inserted ; BLACK LUNG BENEFIT TRUSTS after FOUNDATIONS, and added items for subchapters A and B.

1969—Pub. L. 91–172, title I, §101(b), Dec. 30, 1969, 83 Stat. 498, added chapter heading PRIVATE FOUNDATIONS.

U.S. Encyclopedia of Law Coverage

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Topic Map

• Title 26/Subtitle D/Chapter 42/Subchapter A – Private Foundations
• Title 26/Subtitle D/Chapter 42/Subchapter B – Black Lung Benefit Trusts
• Title 26/Subtitle D/Chapter 42/Subchapter C – Political Expenditures of Section 501(C)(3) Organizations
• Title 26/Subtitle D/Chapter 42/Subchapter D – Failure By Certain Charitable Organizations To Meet Certain Qualification Requirements
• Title 26/Subtitle D/Chapter 42/Subchapter E – Abatement of First and Second Tier Taxes In Certain Cases
• Title 26/Subtitle D/Chapter 42/Subchapter F – Tax Shelter Transactions
• Title 26/Subtitle D/Chapter 42/Subchapter G – Donor Advised Funds