1 Tax imposed on investments that enable of private foundation to control unrelated businesses Carries on a trade or business for the benefit of an exempt organization, and is not exempt from Federal income tax May be subject to some Federal income taxation and classification may adversely affect amount of charitable contributions received Tax imposed for engaging in transactions with disqualified persons Enables certain exempt organizations to engage in lobbying activities on a limited basis 1. Feeder organization 2. Private foundation 3. Tax on self-dealing 4. 501(h) election 5. Tax on excess business holdings