Section 501(c)(3) of the Internal Revenue Code of 1986, referred to in subsec. (d)(1), is classified to section 501(c)(3) of Title 26, Internal Revenue Code.

Pub. L. 117–263, div. A, title V, § 551(a), Dec. 23, 2022, 136 Stat. 2591, which directed amendment of this subchapter by inserting this section “after section 2245 the end”, was executed by inserting this section after section 2245 of this title to reflect the probable intent of Congress.

A prior section 2246 of this title was renumbered section 2491a of this title.