Exemption from tax on corporations, certain trusts, etc.
Requirements for exemption.
Status after organization ceases to qualify for exemption under section
501(c)(3) because of substantial lobbying or because of political activities.
Additional requirements for organizations described in paragraph (9), (17), or (20) of section
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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