United States Code/Title 26/Chapter 1/Subchapter F/Part I

by the United States Government

Title 26—Internal Revenue Code
Subtitle A—Income Taxes
Chapter 1—Normal Taxes and Surtaxes
Subchapter F—Exempt Organizations
Part I—General Rule

• § 501. Exemption from tax on corporations, certain trusts, etc.
• § 502. Feeder organizations
• § 503. Requirements for exemption
• § 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
• § 505. Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)