CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter F— Exempt Organizations
PART I— GENERAL RULE
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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…
- § 505. Additional requirements for organizations described in paragraph (9) or (17) of…
- § 506. Organizations required to notify Secretary of intent to operate under 501(c)(4)
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