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PART I⁠—GENERAL RULE — Front Matter

Chap.Sec.
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 501(c)(3) because of substantial lobbying or because of political activities.
505.Additional requirements for organizations described in paragraph (9) or (17) of section 501(c).
506.Organizations required to notify Secretary of intent to operate under 501(c)(4).

Editorial Notes

Amendments

2018⁠—Pub. L. 115–141, div. U, title IV, § 401(b)(21)(I), Mar. 23, 2018, 132 Stat. 1203, substituted “Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)” for “Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)” in item 505.

2015⁠—Pub. L. 114–113, div. Q, title IV, § 405(d), Dec. 18, 2015, 129 Stat. 3119, added item 506.

1987⁠—Pub. L. 100–203, title X, § 10711(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330–464, substituted “substantial lobbying or because of political activities” for “substantial lobbying” in item 504.

1984⁠—Pub. L. 98–369, div. A, title V, § 513(b), July 18, 1984, 98 Stat. 865, added item 505.

1976⁠—Pub. L. 94–455, title XIII, § 1307(d)(3)(B), Oct. 4, 1976, 90 Stat. 1728, added item 504.

1969⁠—Pub. L. 91–172, title I, § 101(j)(61), Dec. 30, 1969, 83 Stat. 532, struck out item 504 “Denial of exemption”.