Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Sec.
4958.
Taxes on excess benefit transactions.
4959.
Taxes on failures by hospital organizations.
4960.
Tax on excess tax-exempt organization executive compensation.

        

Editorial Notes

Prior Provisions

A prior subchapter D, consisting of sections 4961 to 4963 of this title, was redesignated subchapter E.

Amendments

2017—Pub. L. 115–97, title I, §13602(b), Dec. 22, 2017, 131 Stat. 2159, added item 4960.

2010—Pub. L. 111–148, title IX, §9007(b)(2), Mar. 23, 2010, 124 Stat. 857, added item 4959.