Part I. GENERAL RULE, SubChapter F. Exempt Organizations, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

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)

Amendments

1987—Pub. L. 100–203, title X, § 10711(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330–464, substituted “substantial lobbying or because of political activities” for “substantial lobbying” in item 504.

1984—Pub. L. 98–369, div. A, title V, § 513(b), July 18, 1984, 98 Stat. 865, added item 505.

1976—Pub. L. 94–455, title XIII, § 1307(d)(3)(B), Oct. 4, 1976, 90 Stat. 1728, added item 504.

1969—Pub. L. 91–172, title I, § 101(j)(61), Dec. 30, 1969, 83 Stat. 532, struck out item 504 “Denial of exemption”.