US Code - Subchapter A: Private foundations

Section 4940 Excise tax based on investment income
Section 4941 Taxes on self-dealing
Section 4942 Taxes on failure to distribute income
Section 4943 Taxes on excess business holdings
Section 4944 Taxes on investments which jeopardize charitable purpose
Section 4945 Taxes on taxable expenditures
Section 4946 Definitions and special rules
Section 4947 Application of taxes to certain nonexempt trusts
Section 4948 Application of taxes and denial of exemption with respect to certain foreign organizations

Private foundations; and certain other tax-exempt organizations

Black lung benefit trusts