26 U.S. Code Part I - GENERAL RULE

Sec. 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).

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”.

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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