CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940—4967)
- Subchapter A—Private Foundations (§§ 4940—4948)
- Subchapter B—Black Lung Benefit Trusts (§§ 4951—4953)
- Subchapter C—Political Expenditures of Section 501(c)(3) Organizations (§ 4955)
- Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (§§ 4958—4959)
- Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases (§§ 4961—4963)
- Subchapter F—Tax Shelter Transactions (§ 4965)
- Subchapter G—Donor Advised Funds (§§ 4966—4967)