The Library · 26 U.S.C. § 4947

IRC § 4947: Charitable trusts treated as private foundations

When a non-exempt charitable or split-interest trust is treated as a private foundation.

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26 U.S.C. § 4947

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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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26 U.S.C. § 4947 (2024 main edition), copy retrieved 2026-10-21, SHA-256 0250b33e8ae37123df191f337899028824fd603da53903a82ef7322f3435004c, paretoalphasystems.com/library/irc-4947

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IRC § 4947: Charitable trusts treated as private foundations

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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