- PART I—GENERAL RULE (§§ 501 – 506)
- PART II—PRIVATE FOUNDATIONS (§§ 507 – 509)
- PART III—TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS (§§ 511 – 515)
- PART IV—FARMERS’ COOPERATIVES (§§ 521 – 522)
- PART V—SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS (§ 526)
- PART VI—POLITICAL ORGANIZATIONS (§ 527)
- PART VII—CERTAIN HOMEOWNERS ASSOCIATIONS (§ 528)
- PART VIII—CERTAIN SAVINGS ENTITIES (§§ 529 – 530)
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26 U.S. Code Subchapter F - Exempt Organizations
Editorial Notes
Amendments
2018—Pub. L. 115–141, div. U, title IV, § 401(a)(121), Mar. 23, 2018, 132 Stat. 1190, substituted “Certain Savings Entities” for “Certain Savings Entities.” in part VIII heading.
2014—Pub. L. 113–295, div. B, title I, § 102(e)(5), Dec. 19, 2014, 128 Stat. 4062, substituted “Certain Savings Entities” for “Higher education savings entities” in part VIII heading.
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.