26 C.F.R. PART 53--FOUNDATION AND SIMILAR EXCISE TAXES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 53--FOUNDATION AND SIMILAR EXCISE TAXES
Subpart A--TAXES ON INVESTMENT INCOME
|
|
| Excise tax on net investment income.
|
|
Subpart B--TAXES ON SELF-DEALING
|
|
| Imposition of initial taxes.
|
|
|
|
| Imposition of additional taxes.
|
|
|
|
| Definition of self-dealing.
|
|
|
|
| Specific acts of self-dealing.
|
|
|
|
| Exceptions to self-dealing.
|
|
Subpart C--TAXES ON FAILURE TO DISTRIBUTE INCOME
|
|
| Taxes for failure to distribute income.
|
|
|
|
| Computation of undistributed income.
|
|
|
|
| Qualifying distributions defined.
|
|
|
|
| Determination of compliance with operating foundation tests.
|
|
Subpart D--TAXES ON EXCESS BUSINESS HOLDINGS
|
|
| Imposition of tax on excess business holdings of private foundations.
|
|
|
|
| Determination of excess business holdings.
|
|
|
|
| Present holdings acquired by trust or a will.
|
|
|
|
| Five-year period to dispose of gifts, bequests, etc.
|
|
|
|
| Special rules for readjustments involving grandfathered holdings.
|
|
|
|
| Business holdings; constructive ownership.
|
|
|
|
| Business holdings; certain periods.
|
|
|
|
| Business enterprise; definition.
|
|
Subpart E--TAXES ON INVESTMENTS WHICH JEOPARDIZE CHARITABLE PURPOSE
|
|
| Exception for program-related investments.
|
|
|
|
| Special rules for investments made prior to January 1, 1970.
|
|
Subpart F--TAXES ON TAXABLE EXPENDITURES
|
|
| Taxes on taxable expenditures.
|
|
|
|
| Propaganda influencing legislation.
|
|
|
|
| Influencing elections and carrying on voter registration drives.
|
|
|
|
| Expenditures for noncharitable purposes.
|
|
Subpart G--DEFINITIONS AND SPECIAL RULES
|
|
| Definitions and special rules.
|
|
Subpart H--APPLICATION TO CERTAIN NONEXEMPT TRUSTS
Subpart I--TAX ON INVESTMENT INCOME OF AND DENIAL OF EXEMPTION TO CERTAIN FOREIGN ORGANIZATIONS
|
|
| Application of taxes and denial of exemption with respect to certain foreign organizations.
|
|
Subpart J--BLACK LUNG BENEFIT TRUST EXCISE TAXES
|
|
| Black lung trusts--taxes on self-dealing.
|
|
|
|
| Black lung trusts--taxes on taxable expenditures.
|
|
Subpart K--SECOND TIER EXCISE TAXES
|
|
| Tax on political expenditures.
|
|
|
|
| Taxes on excess benefit transactions.
|
|
|
|
| Definition of applicable tax-exempt organization.
|
|
|
|
| Definition of disqualified person.
|
|
|
|
| Excess benefit transaction.
|
|
|
|
| Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization.--[Reserved]
|
|
|
|
| Rebuttable presumption that a transaction is not an excess benefit transaction.
|
|
|
|
| Abatement of second tier taxes for correction within correction period.
|
|
|
|
| Court proceedings to determine liability for second tier tax.
|
|
Subpart L--PROCEDURE AND ADMINISTRATION
|
|
| Notice or regulations requiring records, statements, and special returns.
|
|
|
|
| General requirement of return, statement or list.
|
|
|
|
| Requirement of statement disclosing participation in certain transactions by taxpayers.
|
|
|
|
| Signing of returns and other documents.
|
|
|
|
| Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund (temporary).
|
|
|
|
| Place for filing chapter 42 tax returns.
|
|
|
|
| Time and place for paying tax shown on returns.
|
|
|
|
| Extension of time for paying tax or deficiency.
|
|
|
|
| Bonds where time to pay tax or deficiency has been extended.
|
|
|
|
| Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
|
|
|
|
| Failure to file tax return or to pay tax.
|
|
