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

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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)