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

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United States Code/Title 26
the United States Government
Title 26, Subtitle A, Chapter 1, Subchapter F, Part I. General Rule

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)