CFR›Title 26›Chapter I›Part 53›Subpart E ContainsSections 53.4944-1–53.4944-6CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose Sections 53.4944-1 § 53.4944-1 Initial taxes. 53.4944-2 § 53.4944-2 Additional taxes. 53.4944-3 § 53.4944-3 Exception for program-related investments. 53.4944-4 § 53.4944-4 Special rules. 53.4944-5 § 53.4944-5 Definitions. 53.4944-6 § 53.4944-6 Special rules for investments made prior to January 1, 1970. SourceT.D. 7240, 37 FR 28747, Dec. 27, 1972, unless otherwise noted. Previous D Subpart D—Taxes on Excess Business Holdings Next F Subpart F—Taxes on Taxable Expenditures