U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 42—Private Foundations; and Certain Other…Title 26SubchapterSubchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification RequirementsContents§ 4958. Taxes on excess benefit transactions§ 4959. Taxes on failures by hospital organizations§ 4960. Tax on excess tax-exempt organization executive compensation