The excise taxes such as the tax on self-dealing and the tax on excess business holdings are imposed on exempt organizations classified as private foundations. The taxes are not imposed on exempt organizations classified as public charities.

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Private foundations, due to their funding structure and potential for self-dealing, are subject to specific excise taxes such as the tax on self-dealing and the tax on excess business holdings. Public charities, which receive broader public support, are generally not subject to these taxes.

The Excise Taxes Such as the Tax on Self-Dealing and the Tax