Skip to content

Announcement 2025-18, page 1621.

Internal Revenue Bulletin 2025-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

TAX CONVENTIONS

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2025-26

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.