The Library · 26 U.S.C. § 4946

IRC § 4946: Disqualified persons

Who counts as a disqualified person: substantial contributors, managers, family members and their entities.

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26 U.S.C. § 4946

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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Foundations, CPA firms, Family offices

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26 U.S.C. § 4946 (2024 main edition), copy retrieved 2026-10-21, SHA-256 cc4a3edaf4cfed970b59bdbbd3b573fb4e95d9121955d186ea895efb320e4609, paretoalphasystems.com/library/irc-4946

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IRC § 4946: Disqualified persons

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IRC § 4940: Excise tax on net investment income

IRC § 4941: Self-dealing

IRC § 4942: Taxes on failure to distribute income

IRC § 4943: Excess business holdings