Subpart E. Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose

• § 53.4944-1 - Initial taxes.
• § 53.4944-2 - Additional taxes.
• § 53.4944-3 - Exception for program-related investments.
• § 53.4944-4 - Special rules.
• § 53.4944-5 - Definitions.
• § 53.4944-6 - Special rules for investments made prior to January 1, 1970.