Internal Revenue Code · 26 U.S.C.
§ 4946. Definitions and special rules
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4946
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 30, 1969 by Pub. L. 91–172
- Last amended
- December 21, 2000 by Pub. L. 106–554
- Amendments
- 5 dated changes in the source credit
- Length
- 4 subsections · 886 words · about 4 min to read
- Defines
- 4 terms
- Cross-references
- cites 4; cited by 12 Code sections and 38 other regulations
- Regulations
- 1 issued under this section
For purposes of paragraph (1), the term “substantial contributor” means a person who is described in section 507(d)(2).
For purposes of paragraphs (1)(C)(i) and (1)(E), there shall be taken into account indirect stockholdings which would be taken into account under section 267(c), except that, for purposes of this paragraph, section 267(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d).
For purposes of paragraphs (1)(C)(ii) and (iii), (1)(F), and (1)(G), the ownership of profits or beneficial interests shall be determined in accordance with the rules for constructive ownership of stock provided in section 267(c) (other than paragraph (3) thereof), except that section 267(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d).
(Added Pub. L. 91–172, title I, § 101(b), Dec. 30, 1969, 83 Stat. 515; amended Pub. L. 95–227, § 4(c)(2)(B), Feb. 10, 1978, 92 Stat. 22; Pub. L. 98–369, div. A, title III, § 306(a), July 18, 1984, 98 Stat. 784; Pub. L. 99–514, title XVI, § 1606(a), Oct. 22, 1986, 100 Stat. 2771; Pub. L. 105–206, title I, § 1101(c)(1), July 22, 1998, 112 Stat. 696; Pub. L. 106–554, § 1(a)(7) [title III, § 319(16)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 4946
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 4943 Taxes on excess business holdings
- § 4941 Taxes on self-dealing
- § 507(d)(2) Termination of private foundation status
- § 267(c) Losses, expenses, and interest with respect to transactions between related taxpayers
Cited by 12 Code sections
- § 25F(d)(2)(B) Qualified elementary and secondary education scholarships
- § 507(d)(2)(C)(ii) Termination of private foundation status
- § 509(a)(2)(A)(ii) Private foundation defined
- § 4940(d)(3)(D) Excise tax based on investment income
- § 4941(a)(1) Taxes on self-dealing
- § 4942(g)(1)(A) Taxes on failure to distribute income
- § 4943(c)(2)(C) Taxes on excess business holdings
- § 4945(f)(4) Taxes on taxable expenditures
- § 4948(c)(2) Application of taxes and denial of exemption with respect to certain foreign organizations
- § 4958(f)(3)(B) Taxes on excess benefit transactions
- § 6033(b)(6) Returns by exempt organizations
- § 7454(b) Burden of proof in fraud, foundation manager, and transferee cases
Cited in 38 regulations not issued under it
- § 1.170A-9 Definition of section 170(b)(1)(A) organization.
- § 1.507-3 Special rules; transferee foundations.
- § 1.509(a)-3 Broadly, publicly supported organizations.
- § 1.509(a)-4 Supporting organizations.
- § 1.537-1 Reasonable needs of the business.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.6033-3 Additional provisions relating to private foundations.
- § 53.4940-1 Excise tax on net investment income.
- § 53.4941(a)-1 Imposition of initial taxes.
- § 53.4941(d)-1 Definition of self-dealing.
- § 53.4941(d)-2 Specific acts of self-dealing.
- § 53.4941(d)-3 Exceptions to self-dealing.
- § 53.4941(e)-1 Definitions.
- § 53.4942(a)-3 Qualifying distributions defined.
- § 53.4942(b)-2 Alternative tests.
- § 53.4942(b)-3 Determination of compliance with operating foundation tests.
- § 53.4943-1 General rule; purpose.
- § 53.4943-2 Imposition of tax on excess business holdings of private foundations.
- § 53.4943-3 Determination of excess business holdings.
- § 53.4943-4 Present holdings.
- § 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
- § 53.4943-7 Special rules for readjustments involving grandfathered holdings.
- § 53.4943-8 Business holdings; constructive ownership.
- § 53.4944-5 Definitions.
Show 14 more
- § 53.4945-1 Taxes on taxable expenditures.
- § 53.4945-2 Propaganda influencing legislation.
- § 53.4945-3 Influencing elections and carrying on voter registration drives.
- § 53.4945-4 Grants to individuals.
- § 53.4945-5 Grants to organizations.
- § 53.4947-1 Application of tax.
- § 53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations.
- § 53.4951-1 Black lung trusts—taxes on self-dealing.
- § 53.4952-1 Black lung trusts—taxes on taxable expenditures.
- § 143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.
- § 301.6104(c)-1 Disclosure of certain information to State officials.
- § 301.6501(n)-1 Special rules for chapter 42 and similar taxes.
- § 301.6511(f)-1 Special rules for chapter 42 taxes.
- § 301.7454-2 Burden of proof in foundation manager, etc. cases.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- Subchapter A Private Foundations
Nearby sections
- § 4942 Taxes on failure to distribute income
- § 4943 Taxes on excess business holdings
- § 4944 Taxes on investments which jeopardize charitable purpose
- § 4945 Taxes on taxable expenditures
- § 4946 Definitions and special rules
- § 4947 Application of taxes to certain nonexempt trusts
- § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2000—Subsec. (c)(3)(B). Pub. L. 106–554 substituted “the lowest rate of basic pay for the Senior Executive Service under section 5382” for “the lowest rate of compensation prescribed for GS–16 of the General Schedule under section 5332”.
1998—Subsec. (c)(7). Pub. L. 105–206 added par. (7).
1986—Subsec. (c)(5). Pub. L. 99–514 substituted “$20,000” for “$15,000”.
1984—Subsec. (d). Pub. L. 98–369 amended subsec. (d) generally, substituting references to children, grandchildren, and great grandchildren for references to lineal descendants in two places.
1978—Subsecs. (a)(1), (b). Pub. L. 95–227 substituted “subchapter” for “chapter”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Pub. L. 99–514, title XVI, § 1606(b), Oct. 22, 1986, 100 Stat. 2771, provided that: “The amendment made by this section [amending this section] shall apply to compensation received after December 31, 1985.”
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title III, § 306(c), July 18, 1984, 98 Stat. 784, provided that: “The amendments made by this subsection [probably should be “section”, amending this section and section 6104 of this title] shall take effect on January 1, 1985.”
Effective Date of 1978 Amendment
Amendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95–227, set out as an Effective Date note under section 192 of this title.