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FEDERAL · 26 CFR

Part 53 — Foundation and Similar Excise Taxes

104 sections · Title 26: Internal Revenue

§ 53.4940-1Excise tax on net investment income.
§ 53.4941(a)-1Imposition of initial taxes.
§ 53.4941(b)-1Imposition of additional taxes.
§ 53.4941(c)-1Special rules.
§ 53.4941(d)-1Definition of self-dealing.
§ 53.4941(d)-2Specific acts of self-dealing.
§ 53.4941(d)-3Exceptions to self-dealing.
§ 53.4941(d)-4Transitional rules.
§ 53.4941(e)-1Definitions.
§ 53.4941(f)-1Effective dates.
§ 53.4942(a)-1Taxes for failure to distribute income.
§ 53.4942(a)-2Computation of undistributed income.
§ 53.4942(a)-3Qualifying distributions defined.
§ 53.4942(b)-1Operating foundations.
§ 53.4942(b)-2Alternative tests.
§ 53.4942(b)-3Determination of compliance with operating foundation tests.
§ 53.4943-1General rule; purpose.
§ 53.4943-2Imposition of tax on excess business holdings of private foundations.
§ 53.4943-3Determination of excess business holdings.
§ 53.4943-4Present holdings.
§ 53.4943-5Present holdings acquired by trust or a will.
§ 53.4943-6Five-year period to dispose of gifts, bequests, etc.
§ 53.4943-7Special rules for readjustments involving grandfathered holdings.
§ 53.4943-8Business holdings; constructive ownership.
§ 53.4943-9Business holdings; certain periods.
§ 53.4943-10Business enterprise; definition.
§ 53.4943-11Effective/applicability date.
§ 53.4944-1Initial taxes.
§ 53.4944-2Additional taxes.
§ 53.4944-3Exception for program-related investments.
§ 53.4944-4Special rules.
§ 53.4944-5Definitions.
§ 53.4944-6Special rules for investments made prior to January 1, 1970.
§ 53.4945-1Taxes on taxable expenditures.
§ 53.4945-2Propaganda influencing legislation.
§ 53.4945-3Influencing elections and carrying on voter registration drives.
§ 53.4945-4Grants to individuals.
§ 53.4945-5Grants to organizations.
§ 53.4945-6Expenditures for noncharitable purposes.
§ 53.4946-1Definitions and special rules.
§ 53.4947-1Application of tax.
§ 53.4947-2Special rules.
§ 53.4948-1Application of taxes and denial of exemption with respect to certain foreign organizations.
§ 53.4951-1Black lung trusts—taxes on self-dealing.
§ 53.4952-1Black lung trusts—taxes on taxable expenditures.
§ 53.4955-1Tax on political expenditures.
§ 53.4958-0Table of contents.
§ 53.4958-1Taxes on excess benefit transactions.
§ 53.4958-2Definition of applicable tax-exempt organization.
§ 53.4958-3Definition of disqualified person.
§ 53.4958-4Excess benefit transaction.
§ 53.4958-5§ 53.4958-5 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]
§ 53.4958-6Rebuttable presumption that a transaction is not an excess benefit transaction.
§ 53.4958-7Correction.
§ 53.4958-8Special rules.
§ 53.4959-1Taxes on failures by hospital organizations to meet section 501(r)(3).
§ 53.4960-0Table of contents.
§ 53.4960-1Scope and definitions.
§ 53.4960-2Determination of remuneration paid for a taxable year.
§ 53.4960-3Determination of whether there is a parachute payment.
§ 53.4960-4Liability for tax on excess remuneration and excess parachute payments.
§ 53.4960-5§ 53.4960-5 [Reserved]
§ 53.4960-6Applicability date.
§ 53.4961-1Abatement of second tier taxes for correction within correction period.
§ 53.4961-2Court proceedings to determine liability for second tier tax.
§ 53.4963-1Definitions.
§ 53.4965-1Overview.
§ 53.4965-2Covered tax-exempt entities.
§ 53.4965-3Prohibited tax shelter transactions.
§ 53.4965-4Definition of tax-exempt party to a prohibited tax shelter transaction.
§ 53.4965-5Entity managers and related definitions.
§ 53.4965-6Meaning of “knows or has reason to know”.
§ 53.4965-7Taxes on prohibited tax shelter transactions.
§ 53.4965-8Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
§ 53.4965-9Effective/applicability dates.
§ 53.4968-1Excise tax based on investment income of certain private colleges and universities.
§ 53.4968-2Net investment income.
§ 53.4968-3Related organizations.
§ 53.4968-4Applicability date.
§ 53.6001-1Notice or regulations requiring records, statements, and special returns.
§ 53.6011-1General requirement of return, statement or list.
§ 53.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 53.6060-1Reporting requirements for tax return preparers.
§ 53.6061-1Signing of returns and other documents.
§ 53.6065-1Verification of returns.
§ 53.6071-1Time for filing returns.
§ 53.6081-1Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
§ 53.6091-1Place for filing chapter 42 tax returns.
§ 53.6091-2Exceptional cases.
§ 53.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 53.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
§ 53.6151-1Time and place for paying tax shown on returns.
§ 53.6161-1Extension of time for paying tax or deficiency.
§ 53.6165-1Bonds where time to pay tax or deficiency has been extended.
§ 53.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§ 53.6651-1Failure to file tax return or to pay tax.
§ 53.6694-1Section 6694 penalties applicable to tax return preparer.
§ 53.6694-2Penalties for understatement due to an unreasonable position.
§ 53.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 53.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 53.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 53.6696-1Claims for credit or refund by tax return preparers.
§ 53.7101-1Form of bonds.
§ 53.7701-1Tax return preparer.