United States Code · Part

Part I — General Rule

26 U.S.C. pt. ptI

• § 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)