“A corporation of this State which is a private foundation under the US internal revenue laws and whose charter does not expressly provide that this section shall not apply to it is required to act or to refrain from acting so as not to subject itself to the taxes imposed by 26 U.S.C. § 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure to distribute income), 4943 (relating to taxes on excess business holdings), 4944 (relating to taxes on investments which jeopardize charitable purpose), or 4945 (relating to taxable expenditures), or corresponding provisions of any subsequent US internal revenue law.”