Exempt Organizations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.501(a)-1 Exemption from taxation.
- § 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
- § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable,…
- § 1.501(c)(4)-1 Civic organizations and local associations of employees.
- § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
- § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards…
- § 1.501(c)(7)-1 Social clubs.
- § 1.501(c)(8)-1 Fraternal beneficiary societies.
- § 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
- § 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association;…
- § 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or…
- § 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
- § 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
- § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in…
- § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
- § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
- § 1.501(c)(10)-1 Certain fraternal beneficiary societies.
- § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and…
- § 1.501(c)(13)-1 Cemetery companies and crematoria.
- § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
- § 1.501(c)(15)-1 Mutual insurance companies or associations.
- § 1.501(c)(16)-1 Corporations organized to finance crop operations.
- § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
- § 1.501(c)(17)-2 General rules.
- § 1.501(c)(17)-3 Relation to other sections of the Code.
- § 1.501(c)(18)-1 Certain funded pension trusts.
- § 1.501(c)(19)-1 War veterans organizations.
- § 1.501(c)(21)-1 Black lung trusts—certain terms.
- § 1.501(c)(21)-2 Same—trust instrument.
- § 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
- § 1.501(d)-1 Religious and apostolic associations or corporations.
- § 1.501(e)-1 Cooperative hospital service organizations.
- § 1.501(h)-1 Application of the expenditure test to expenditures to influence…
- § 1.501(h)-2 Electing the expenditure test.
- § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
- § 1.501(r)-0 Outline of regulations.
- § 1.501(r)-1 Definitions.
- § 1.501(r)-2 Failures to satisfy section 501(r).
- § 1.501(r)-3 Community health needs assessments.
- § 1.501(r)-4 Financial assistance policy and emergency medical care policy.
- § 1.501(r)-5 Limitation on charges.
- § 1.501(r)-6 Billing and collection.
- § 1.501(r)-7 Effective/applicability dates.
- § 1.502-1 Feeder organizations.
- § 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited…
- § 1.503(b)-1 Prohibited transactions.
- § 1.503(c)-1 Future status of organizations denied exemption.
- § 1.503(d)-1 Cross references.
- § 1.503(e)-1 Special rules.
- § 1.503(e)-2 Requirements.
- § 1.503(e)-3 Effective dates.
- § 1.503(f)-1 Loans by employers who are prohibited from pledging assets.
- § 1.504-1 Attempts to influence legislation; certain organizations formerly described…
- § 1.504-2 Certain transfers made to avoid section 504(a).
- § 1.505(c)-1T Questions and answers relating to the notification requirement for…
- § 1.506-1 Organizations required to notify Commissioner of intent to operate under…
Get a plain-English answer with a citation back to this text.
Ask AI about this code