26 USC tA - GENERAL RULE

United States Code

U.S. Code most recently checked for updates: Mar 25, 2023

§ 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) or (17) of section 501(c)

§ 506. Organizations required to notify Secretary of intent to operate under 501(c)(4)