Public Law 119-88 (05/04/2026)
Chapter 42 Private Foundations; and Certain Other TAX-Exempt Organizations
Browse 8 subchapters and 0 sections in Chapter 42 Private Foundations; and Certain Other TAX-Exempt Organizations of Title 26.
Browse subchapters
Subchapter A
Private Foundations
Subchapter B
Black Lung Benefit Trusts
Subchapter C
Political Expenditures of Section 501(c)(3) Organizations
Subchapter D
Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
Subchapter E
Abatement of First and Second Tier Taxes in Certain Cases
Subchapter F
Tax Shelter Transactions
Subchapter G
Donor Advised Funds
Subchapter H
Excise Tax Based on Investment Income of Private Colleges and Universities