GENERAL RULE

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Exempt Organizations
  7. GENERAL RULE

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Section
501

Exemption from tax on corporations, certain trusts, etc.

Section
502

Feeder organizations

Section
503

Requirements for exemption

Section
504

Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

Section
505

Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)

Section
506

Organizations required to notify Secretary of intent to operate under 501(c)(4)