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26 U.S.C. § 4946 — Definitions and special rules

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4946 — Definitions and special rules

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Source location: Title 26, Chapter 42, § 4946; chapter-042-private-foundations-and-certain-other-tax-exempt-organizations.md

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**(a) Disqualified person** (1) **In general** — For purposes of this subchapter, the term “disqualified person” means, with respect to a private foundation, a person who is— (A) a substantial contributor to the foundation, (B) a foundation manager (within the meaning of subsection (b)(1)), (C) an owner of more than 20 percent of— (i) the total combined voting power of a corporation, (ii) the profits interest of a partnership, or (iii) the beneficial interest of a trust or unincorporated enterprise, which is a substantial contributor to the foundation, (D) a member of the family (as defined in subsection (d)) of any individual described in subparagraph (A), (B), or (C), (E) a corporation of which persons described in subparagraph (A), (B), (C), or (D) own more than 35 percent of the total combined voting power, (F) a partnership in which persons described in subparagraph (A), (B), (C), or (D) own more than 35 percent of the profits interest, (G) a trust or estate in which persons described in subparagraph (A), (B), (C), or (D) hold more than 35 percent of the beneficial interest, (H) only for purposes of section 4943, a private foundation— (i) which is effectively controlled (directly or indirectly) by the same person or persons who control the private foundation in question, or (ii) substantially all of the contributions to which were made (directly or indirectly) by the same person or persons described in subparagraph (A), (B), or (C), or members of their families (within the meaning of subsection (d)), who made (directly or indirectly) substantially all of the contributions to the private foundation in question, and (I) only for purposes of section 4941, a government official (as defined in subsection (c)). (2) **Substantial contributors** — For purposes of paragraph (1), the term “substantial contributor” means a person who is described in section 507(d)(2). (3) **Stockholdings** — For purposes of paragraphs (1)(C)(i) and (1)(E), there shall be taken into account indirect stockholdings which would be taken into account under section 267(c), except that, for purposes of this paragraph, section 267(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d). (4) **Partnerships; trusts** — For purposes of paragraphs (1)(C)(ii) and (iii), (1)(F), and (1)(G), the ownership of profits or beneficial interests shall be determined in accordance with the rules for constructive ownership of stock provided in section 267(c) (other than paragraph (3) thereof), except that section 267(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d). **(b) Foundation manager** For purposes of this subchapter, the term “foundation manager” means, with respect to any private foundation— (1) an officer, director, or trustee of a foundation (or an individual having powers or responsibilities similar to those of officers, directors, or trustees of the foundation), and (2) with respect to any act (or failure to act), the employees of the foundation having authority or responsibility with respect to such act (or failure to act). **(c) Government official** For purposes of subsection (a)(1)(I) and section 4941, the term “government official” means, with respect to an act of self-dealing described in section 4941, an individual who, at the time of such act, holds any of the following offices or positions (other than as a “special Government employee”, as defined in [section 202(a) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section202/a&num=0&edition=prelim), United States Code): (1) an elective public office in the executive or legislative branch of the Government of the United States, (2) an office in the executive or judicial branch of the Government of the United States, appointment to which was made by the President, (3) a position in the executive, legislative, or judicial branch of the Government of the United States— (A) which is listed in schedule C of rule VI of the Civil Service Rules, or (B) the compensation for which is equal to or greater than the lowest rate of basic pay for the Senior Executive Service under [section 5382 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5382&num=0&edition=prelim), United States Code, (4) a position under the House of Representatives or the Senate of the United States held by an individual receiving gross compensation at an annual rate of $15,000 or more, (5) an elective or appointive public office in the executive, legislative, or judicial branch of the government of a State, possession of the United States, or political subdivision or other area of any of the foregoing, or of the District of Columbia, held by an individual receiving gross compensation at an annual rate of $20,000 or more, (6) a position as personal or executive assistant or secretary to any of the foregoing, or (7) a member of the Internal Revenue Service Oversight Board. **(d) Members of family** For purposes of subsection (a)(1), the family of any individual shall include only his spouse, ancestors, children, grandchildren, great grandchildren, and the spouses of children, grandchildren, and great grandchildren.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 192 — Contributions to black lung benefit trust

**(a) Allowance of deduction** There is allowed as a deduction for the taxable year an amount equal to the sum of the amounts contributed by the taxpayer during the taxable year to or under a trust or trusts described in section 501(c)(21). **(b) Limitation** The maximum amount of the deduction allowed by subsection (a) for any taxpayer for any taxable year shall not exceed the greater of— (1) the amount necessary to fund (with level funding) the remaining unfunded liability of the taxpayer for black lung claims filed (or expected to be filed) by (or with respect to) past or present employees of the taxpayer, or (2) the aggregate amount necessary to increase each trust described in section 501(c)(21) to the amount required to pay all amounts payable out of such trust for the taxable year. **(c) Special rules** (1) **Method of determining amounts referred to in subsection (b)** (A) *In general* — The amounts described in subsection (b) shall be determined by using reasonable actuarial methods and assumptions which are not inconsistent with regulations prescribed by the Secretary. (B) *Funding period* — Except as provided in subparagraph (C), the funding period for purposes of subsection (b)(1) shall be the greater of— (i) the average remaining working life of miners who are present employees of the taxpayer, or (ii) 10 taxable years. For purposes of the preceding sentence, the term “miner” has the same meaning as such term has when used in section 402(d) of the Black Lung Benefits Act ([30 U.S.C. 902(d)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section902/d&num=0&edition=prelim)). (C) *Different funding periods* — To the extent that— (i) regulations prescribed by the Secretary provide for a different period, or

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts

**(a) Inspection of applications for tax exemption or notice of status** (1) **Public inspection** (A) *Organizations described in section 501 or 527* — If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section 501(a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization. (B) *Pension, etc., plans* — The following shall be open to public inspecti

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 5382 — Establishment of rates of pay for the Senior Executive Service

**(a)** Subject to regulations prescribed by the Office of Personnel Management, there shall be established a range of rates of basic pay for the Senior Executive Service, and each senior executive shall be paid at one of the rates within the range, based on individual performance, contribution to the agency’s performance, or both, as determined under a rigorous performance management system. The lowest rate of the range shall not be less than the minimum rate of basic pay payable under section 5376, and the highest rate, for any position under this system or an equivalent system as determined by the President’s Pay Agent designated under section 5304(d), shall not exceed the rate for level III of the Executive Schedule. The payment of the rates shall not be subject to the pay limitation of section 5306(e) or 5373. **(b)** Notwithstanding the provisions of subsection (a), the applicable maximum shall be level II of the Executive Schedule for any agency that is certified under section 5307 as having a performance appraisal system which, as designed and applied, makes meaningful distinctions based on relative performance. **(c)** No employee may suffer a reduction in pay by reason of transfer from an agency with an applicable maximum rate of pay prescribed under subsection (b) to an agency with an applicable maximum rate of pay prescribed under subsection (a).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4946 — Definitions and special rules

Page 3036 TITLE 26—INTERNAL REVENUE CODE § 4946 2006—Subsec. (a)(1). Pub. L. 109–280, § 1212(e)(1)(A), substituted ‘‘20 percent’’ for ‘‘10 percent’’. See Codifica- tion note above. Subsec. (a)(2). Pub. L. 109–280, § 1212(e)(1)(B), sub- stituted ‘‘5 percent’’ for ‘‘21⁄2 percent’’. See Codification note above. Subsec. (c)(2). Pub. L. 109–280, § 1212(e)(2), substituted ‘‘$10,000,’’ for ‘‘$5,000,’’ and ‘‘$20,000.’’ for ‘‘$10,000.’’ See Codification note above. Subsec. (d)(4)(A). Pub. L. 109–280, § 1244(b), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘‘such organization is described in para- graph (1), (2), or (3) of section 509(a) or is an exempt op- erating foundation (as defined in section 4940(d)(2)), or’’. See Codification note above. 1988—Subsec. (g)(1). Pub. L. 100–647 amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘‘the grant constitutes a scholarship or fellowship grant which is subject to the provisions of section 117(a) and is to be used for study at an educational or- ganization described in section 170(b)(1)(A)(ii),’’. 1986—Subsec. (g)(2). Pub. L. 99–514 inserted ‘‘(without regard to paragraph (3) thereof)’’ after ‘‘section 74(b)’’. 1984—Subsec. (d)(4). Pub. L. 98–369, in amending par. (4) generally, divided existing provisions into subpars. (A) and (B) and inserted reference in subpar. (A) to ex- empt foundations (as defined in section 4940(d)(2)). 1980—Subsec. (b)(1). Pub. L. 96–596, § 2(a)(1)(F), sub- stituted ‘‘taxable period’’ for ‘‘correction period’’. Subsec. (i)(2). Pub. L. 96–596, § 2(a)(2)(E), substituted provision defining taxable period as the period begin- ning with the date on which the taxable expenditure occurs and ending on the earlier of the date of mailing

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