Subchapter F—Exempt Organizations — Front Matter
| Chap. | Sec. | |
|---|---|---|
| I. | General rule. | |
| II. | Private foundations. | |
| III. | Taxation of business income of certain exempt organizations. | |
| IV. | Farmers’ cooperatives. | |
| V. | Shipowners’ protection and indemnity associations. | |
| VI. | Political organizations. | |
| VII. | Certain homeowners associations. | |
| VIII. | Certain Savings Entities 1 1 So in original. Probably should be “Certain savings entities.” | |
| IX. 2 2 Period editorially supplied. | Trump accounts. 2 |
Editorial Notes
Amendments
2025—Pub. L. 119–21, title VII, § 70204(a)(4)(A), July 4, 2025, 139 Stat. 185, added item for part IX.
2018—Pub. L. 115–141, div. U, title IV, § 401(a)(121), Mar. 23, 2018, 132 Stat. 1190, substituted “Certain Savings Entities” for “Certain Savings Entities.” in item for part VIII.
2014—Pub. L. 113–295, div. B, title I, § 102(e)(5), Dec. 19, 2014, 128 Stat. 4062, substituted “Certain Savings Entities” for “Higher education savings entities” in item for part VIII.
1997—Pub. L. 105–34, title II, § 211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812, substituted “Higher education savings entities” for “Qualified State tuition programs” in item for part VIII.
1996—Pub. L. 104–188, title I, § 1806(b)(2), Aug. 20, 1996, 110 Stat. 1898, added item for part VIII.
1976—Pub. L. 94–455, title XXI, § 2101(d), Oct. 4, 1976, 90 Stat. 1899, added item for part VII.
1975—Pub. L. 93–625, § 10(d), Jan. 3, 1975, 88 Stat. 2119, added item for part VI.
1969—Pub. L. 91–172, title I, § 101(j)(58), Dec. 30, 1969, 83 Stat. 532, added item for part II and redesignated items for former parts II, III and IV as parts III, IV and V, respectively.