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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter F > PART I

PART I—GENERAL RULE

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  • § 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)
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