26 U.S. Code Chapter 1, Subchapter F - Exempt Organizations

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There are 2 Updates Pending. Select the tab below to view.
Part I. General rule. II. Private foundations. III. Taxation of business income of certain exempt organizations. IV. Farmers’ cooperatives. V. Shipowners’ protection and indemnity associations. VI. Political organizations. VII. Certain homeowners associations. VIII. Higher education savings entities.

1997—Pub. L. 105–34, title II, § 211(e)(1)(B),Aug. 5, 1997, 111 Stat. 812, substituted “Higher education savings entities” for “Qualified State tuition programs” in part VIII heading.
1996—Pub. L. 104–188, title I, § 1806(b)(2),Aug. 20, 1996, 110 Stat. 1898, added part VIII heading.
1976—Pub. L. 94–455, title XXI, § 2101(d),Oct. 4, 1976, 90 Stat. 1899, added part VII heading.
1975—Pub. L. 93–625, § 10(d),Jan. 3, 1975, 88 Stat. 2119, added part VI heading.
1969—Pub. L. 91–172, title I, § 101(j)(58),Dec. 30, 1969, 83 Stat. 532, added part II heading, and redesignated former parts II, III and IV as parts III, IV and V, respectively.

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
§ 512nt new2012112-240 [Sec.] 319(b)126 Stat. 2332
§ 5122012112-240 [Sec.] 319(a)126 Stat. 2331


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