U.S. Code > Title 26 Internal Revenue Code > Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C) > CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940—4967) > Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (§§ 4958—4959)