26 U.S. Code § 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
The Secretary shall prescribe such regulations as may be necessary or appropriate to prevent the avoidance of subsection (a), including regulations relating to a direct or indirect transfer of all or part of the assets of an organization to an organization controlled (directly or indirectly) by the same person or persons who control the transferor organization.
Subsection (a) shall not apply to any organization which is a disqualified organization within the meaning of section 501(h)(5) (relating to churches, etc.) for the taxable year immediately preceding the first taxable year for which such organization is described in paragraph (2) of subsection (a).
A prior section 504, acts Aug. 16, 1954, ch. 736, 68A Stat. 168; Oct. 22, 1968, Pub. L. 90–630, § 6(a), 82 Stat. 1330, related to denial of exemption, prior to repeal by Pub. L. 91–172, title I, § 101(j)(15), Dec. 30, 1969, 83 Stat. 527. For effective date of repeal, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
1987—Pub. L. 100–203, § 10711(b)(2)(A), substituted “substantial lobbying or because of political activities” for “substantial lobbying” in section catchline.
Subsec. (a)(2). Pub. L. 100–203, § 10711(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “is not an organization described in section 501(c)(3) by reason of carrying on propaganda, or otherwise attempting, to influence legislation,”.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Denial of Exemption : 2014-11-14
- Private v. Public Interest Served : 2012-08-17
- Corporations : 2012-08-17
- Denial of Exemption : 2012-08-17
- Agriculture and Horticulture Organizations : 2012-08-17
- Private v. Public Interest Served : 2012-04-27
- Denial of Exemption : 2012-04-27
- Denial of Exemption : 2012-02-03
- Sales and Service to Public : 2012-02-03
- Section 501 c 3 Organizations : 2012-02-03
- Private v. Public Interest Served : 2012-02-03
- Corporations : 2012-02-03
- Denial of Exemption : 2012-02-03
- Agriculture and Horticulture Organizations : 2012-02-03
- Organizational and Operational Tests : 5490-12-09
- Private v. Public Interest Served : 5490-12-09
- Denial of Exemption : 5490-12-09
- Section 501 c 3 Organizations : 5490-12-09
- Denial of Exemption : 2011-05-20
- Denial of Exemption : 2010-11-05
- Exclusively Test : 2010-11-05
- Denial of Exemption : 2010-10-15
- Exclusively Test : 2010-10-15
- Private v. Public Interest Served : 2010-04-23
- Corporations : 2010-04-23
- Denial of Exemption : 2010-04-23
- Agriculture and Horticulture Organizations : 2010-04-23
- Organizational and Operational Tests : 2008-10-24
- Private v. Public Interest Served : 2008-10-24
- Religious Organizations : 2008-10-24
- Denial of Exemption : 2008-10-24
- Rollover Contributions : 2008-04-04
- Educational Organizations : 2008-04-04
- Corporations : 2008-04-04
- Denial of Exemption : 2008-04-04
- Sales and Service to Public : 2008-04-04
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