What is the percentage of tax subject to the domestic exempt private foundations?

• Usually, these foundations are subjected to a tax of 1.39% on net investment income under section 4940(a). 

• However, a few private foundations that meet the requirements of section 4940(e) may qualify for a 1% tax. 

• Certain exempt operating foundations described in section 4940(d)(2) may not owe any tax. 

• For an organization making an election under section 41(e)(6)(D), section 4940 doesn't apply.

• However, an exempt foreign private foundation is subjected to a 4% tax on their gross investment income derived from U.S sources.