Title 26Part
Part I—General Rule
Contents
- § 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) or (17) of section 501(c)
- § 506. Organizations required to notify Secretary of intent to operate under 501(c)(4)