Sections 306A and 306B of the Rural Electrification Act of 1936, referred to in subsec. (c)(12)(B)(iv), are classified to sections 936a and 936b, respectively, of Title 7, Agriculture. Section 311 of the Act was classified to section 940a of Title 7 prior to repeal by Pub. L. 104–127, title VII, § 780,
The date of the enactment of this subparagraph, referred to in subsec. (c)(12)(H)(vii), is the date of enactment of Pub. L. 108–357, which was approved
The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (c)(12)(J)(i), is Pub. L. 93–288,
Section 831(b)(2)(B)(ii), referred to in subsec. (c)(15)(C), was redesignated section 831(b)(2)(C)(ii) by Pub. L. 114–113, div. Q, title III, § 333(a)(1)(B),
The Federal Mine Safety and Health Act of 1977, referred to in subsec. (c)(21)(D)(i), is Pub. L. 91–173,
Section 4223 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (c)(22)(A)(i), (C), (D), is classified to section 1403 of Title 29, Labor.
Section 4049 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (c)(24), was classified to section 1349 of Title 29, prior to its repeal by Pub. L. 100–203, title IX, § 9312(a),
The date of the enactment of the Single-Employer Pension Plan Amendments Act of 1986, referred to in subsec. (c)(24), is the date of enactment of title XI of Pub. L. 99–272, which was approved
The date of enactment of this subparagraph, referred to in subsec. (c)(27)(B)(iii)(I), is the date of enactment of Pub. L. 105–34, which was approved
Section 15(j) of the Railroad Retirement Act of 1974, referred to in subsec. (c)(28), is classified to section 231n(j) of Title 45, Railroads.
Section 1322 of the Patient Protection and Affordable Care Act, referred to in subsec. (c)(29)(A), (B)(ii), is classified to section 18042 of Title 42, The Public Health and Welfare.
The Federal Credit Union Act, referred to in subsec. (l)(1), is act June 26, 1934, ch. 750, 48 Stat. 1216, as amended. Title III of the Federal Credit Union Act is classified generally to subchapter III (§ 1795 et seq.) of chapter 14 of Title 12, Banks and Banking. For complete classification of this Act to the Code, see section 1751 of Title 12 and Tables.
Sections 21A and 21B of the Federal Home Loan Bank Act, referred to in subsec. (l)(2), (3), are classified to former section 1441a and section 1441b, respectively, of Title 12, Banks and Banking. Section 21A of the Act was repealed by Pub. L. 111–203, title III, § 364(b),
Sections 1181(b) and 1855(d) of the Social Security Act, referred to in subsecs. (l)(4) and (o), are classified to sections 1320e(b) and 1395w–25(d), respectively, of Title 42, The Public Health and Welfare.
Sections 212(a)(3)(B) and 219 of the Immigration and Nationality Act, referred to in subsec. (p)(2)(A), (C)(i), are classified to sections 1182(a)(3)(B) and 1189, respectively, of Title 8, Aliens and Nationality.
The International Emergency Economic Powers Act, referred to in subsec. (p)(2)(B), is title II of Pub. L. 95–223,
Section 5 of the United Nations Participation Act of 1945, referred to in subsec. (p)(2)(B), is classified to section 287c of Title 22, Foreign Relations and Intercourse.
Section 140(d)(2) of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989, referred to in subsec. (p)(2)(C)(i), is classified to section 2656f(d)(2) of Title 22, Foreign Relations and Intercourse.
The date of the enactment of this subsection, referred to in subsec. (p)(3)(A)(ii), is the date of enactment of Pub. L. 108–121, which was approved
The date of the enactment of this subsection, referred to in subsec. (q)(2)(B)(ii), is the date of enactment of Pub. L. 109–280, which was approved
2019—Subsec. (c)(12)(J). Pub. L. 116–94 added subpar. (J).
2018—Subsec. (c)(12)(E). Pub. L. 115–141, § 109(b), substituted “means—” for “means the Federal Energy Regulatory Commission and references to such term shall be treated as including the Public Utility Commission of Texas with respect to any ERCOT utility (as defined in section 212(k)(2)(B) of the Federal Power Act (16 U.S.C. 824k(k)(2)(B))).” and added cls. (i) and (ii).
Subsec. (c)(12)(I). Pub. L. 115–123 added subpar. (I).
Subsec. (c)(14)(B)(iv). Pub. L. 115–141, § 401(a)(122), inserted period at end.
Subsec. (c)(19)(B). Pub. L. 115–141, § 401(a)(123), substituted “widows,” for “widows,,”.
Subsec. (f)(3)(B). Pub. L. 115–141, § 401(a)(124), substituted “section 115” for “section 115(a)”.
Subsec. (p)(4). Pub. L. 115–141, § 401(b)(22), struck out “, 556(b)(2)” after “545(b)(2)”.
2015—Subsec. (h)(4)(E) to (G). Pub. L. 114–113 added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively.
2014—Subsec. (c)(20). Pub. L. 113–295, § 221(a)(19)(B)(iii), struck out par. (20) which read as follows: “an organization or trust created or organized in the United States, the exclusive function of which is to form part of a qualified group legal services plan or plans, within the meaning of section 120. An organization or trust which receives contributions because of section 120(c)(5)(C) shall not be prevented from qualifying as an organization described in this paragraph merely because it provides legal services or indemnification against the cost of legal services unassociated with a qualified group legal services plan.”
Subsec. (s). Pub. L. 113–295, § 221(a)(62), struck out subsec. (s). Text read as follows: “For nonexemption of Communist-controlled organizations, see section 11(b) of the Internal Security Act of 1950 (64 Stat. 997; 50 U.S.C. 790(b)).”
2010—Subsec. (c)(9). Pub. L. 111–152 inserted at end “For purposes of providing for the payment of sick and accident benefits to members of such an association and their dependents, the term ‘dependent’ shall include any individual who is a child (as defined in section 152(f)(1)) of a member who as of the end of the calendar year has not attained age 27.”
Subsec. (c)(29). Pub. L. 111–148, § 1322(h)(1), added par. (29).
Subsec. (l)(4). Pub. L. 111–148, § 6301(f), added par. (4).
Subsec. (r). Pub. L. 111–148, § 9007(a), added subsec. (r). Former subsec. (r) redesignated (s).
Subsec. (r)(5)(A). Pub. L. 111–148, § 10903(a), substituted “the amounts generally billed” for “the lowest amounts charged”.
Subsec. (s). Pub. L. 111–148, § 9007(a), redesignated subsec. (r) as (s).
2006—Subsec. (c)(21)(C). Pub. L. 109–280, § 862(a), amended introductory provisions and cls. (i) and (ii) generally. Prior to amendment, introductory provisions and cls. (i) and (ii) read as follows: “Payments described in subparagraph (A)(i)(IV) may be made from such trust during a taxable year only to the extent that the aggregate amount of such payments during such taxable year does not exceed the lesser of—
“(i) the excess (if any) (as of the close of the preceding taxable year) of—
“(I) the fair market value of the assets of the trust, over
“(II) 110 percent of the present value of the liability described in subparagraph (A)(i)(I) of such person, or
“(ii) the excess (if any) of—
“(I) the sum of a similar excess determined as of the close of the last taxable year ending before the date of the enactment of this subparagraph plus earnings thereon as of the close of the taxable year preceding the taxable year involved, over
“(II) the aggregate payments described in subparagraph (A)(i)(IV) made from the trust during all taxable years beginning after the date of the enactment of this subparagraph.”
Subsecs. (q), (r). Pub. L. 109–280, § 1220(a), which directed the amendment of section 501 by adding subsec. (q) and redesignating former subsec. (q) as (r), without specifying the act to be amended, was executed by making the amendments to this section, which is section 501 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
2005—Subsec. (c)(12)(C). Pub. L. 109–58, § 1304(a), struck out concluding provisions which read as follows: “Clauses (ii) through (v) shall not apply to taxable years beginning after
Subsec. (c)(12)(F). Pub. L. 109–135, § 412(bb)(1), substituted “subparagraph (C)(iv)” for “subparagraph (C)(iii)”.
Subsec. (c)(12)(G). Pub. L. 109–135, § 412(bb)(2), substituted “subparagraph (C)(v)” for “subparagraph (C)(iv)”.
Subsec. (c)(12)(H)(x). Pub. L. 109–58, § 1304(b), struck out cl. (x) which read as follows: “This subparagraph shall not apply to taxable years beginning after
Subsec. (c)(22)(B)(ii). Pub. L. 109–135, § 412(cc), substituted “clause (ii) of paragraph (21)(D)” for “clause (ii) of paragraph (21)(B)”.
2004—Subsec. (c)(12)(C). Pub. L. 108–357, § 319(a)(1), added cls. (ii) to (v) and concluding provisions and struck out former cl. (ii) which read as follows: “from the prepayment of a loan under section 306A, 306B, or 311 of the Rural Electrification Act of 1936 (as in effect on
Subsec. (c)(12)(E) to (G). Pub. L. 108–357, § 319(a)(2), added subpars. (E) to (G).
Subsec. (c)(12)(H). Pub. L. 108–357, § 319(b), added subpar. (H).
Subsec. (c)(15)(A). Pub. L. 108–218, § 206(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “Insurance companies or associations other than life (including interinsurers and reciprocal underwriters) if the net written premiums (or, if greater, direct written premiums) for the taxable year do not exceed $350,000.”
Subsec. (c)(15)(C). Pub. L. 108–218, § 206(b), inserted before period at end “, except that in applying section 831(b)(2)(B)(ii) for purposes of this subparagraph, subparagraphs (B) and (C) of section 1563(b)(2) shall be disregarded”.
2003—Subsec. (c)(19)(B). Pub. L. 108–121, § 105(a), substituted “, widowers, ancestors, or lineal descendants” for “or widowers”.
Subsecs. (p), (q). Pub. L. 108–121, § 108(a), added subsec. (p) and redesignated former subsec. (p) as (q).
2001—Subsec. (c)(18)(D)(iii). Pub. L. 107–16, § 611(d)(3)(C), struck out “(other than paragraph (4) thereof)” after “section 402(g)”.
Subsec. (c)(28). Pub. L. 107–90 added par. (28).
1998—Subsec. (n)(3). Pub. L. 105–206, § 6023(6), substituted “subparagraph (E)(ii)” for “subparagraph (C)(ii)” in concluding provisions.
Subsec. (o). Pub. L. 105–206, § 6023(7), substituted “section 1855(d)” for “section 1853(e)”.
1997—Subsec. (c)(26). Pub. L. 105–34, § 101(c), inserted concluding provisions “A spouse and any qualifying child (as defined in section 24(c)) of an individual described in subparagraph (B) (without regard to this sentence) shall be treated as described in subparagraph (B).”
Subsec. (c)(27). Pub. L. 105–34, § 963(a), (b), designated existing provisions as subpar. (A), redesignated former subpar. (A) as cl. (i), redesignated subpar. (B) as cl. (ii) and former cls. (i) and (ii) of subpar. (B) as subcls. (I) and (II), respectively, of cl. (ii), redesignated subpar. (C) as cl. (iii) and former cls. (i) and (ii) of subpar. (C) as subcls. (I) and (II), respectively, of cl. (iii), and added subpar. (B).
Subsec. (e)(1)(A). Pub. L. 105–34, § 974(a), inserted “(including the purchase of patron accounts receivable on a recourse basis)” after “billing and collection”.
Subsecs. (o), (p). Pub. L. 105–33 added subsec. (o) and redesignated former subsec. (o) as (p).
1996—Subsec. (c)(4). Pub. L. 104–168 designated existing provisions as subpar. (A) and added subpar. (B).
Subsec. (c)(21)(D)(ii)(III). Pub. L. 104–188, § 1704(j)(5), substituted “section 101(7)” for “section 101(6)” and “1752(7)” for “1752(6)”.
Subsec. (c)(26). Pub. L. 104–191, § 341(a), added par. (26).
Subsec. (c)(27). Pub. L. 104–191, § 342(a), added par. (27).
Subsecs. (n), (o). Pub. L. 104–188, § 1114(a), added subsec. (n) and redesignated former subsec. (n) as (o).
1993—Subsec. (c)(2). Pub. L. 103–66, § 13146(b), inserted at end “Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.”
Subsec. (c)(25)(G). Pub. L. 103–66, § 13146(a), added subpar. (G).
1992—Subsec. (c)(21). Pub. L. 102–486 amended par. (21) generally, substituting present provisions consisting of subpars. (A) to (D) for former provisions consisting of subpars. (A) and (B).
1989—Subsec. (l). Pub. L. 101–73 amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: “The organization described in this subsection is the Central Liquidity Facility established under title III of the Federal Credit Union Act (12 U.S.C. 1795 et seq.).”
1988—Subsec. (c)(1). Pub. L. 100–647, § 1018(u)(15), substituted “Any” for “any”.
Subsec. (c)(12)(B)(iv). Pub. L. 100–647, § 2003(a)(1), added cl. (iv).
Subsec. (c)(12)(C). Pub. L. 100–647, § 2003(a)(2), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “In the case of a mutual or cooperative electric company, subparagraph (A) shall be applied without taking into account any income received or accrued from qualified pole rentals.”
Subsec. (c)(17)(A)(ii), (iii), (18)(B), (C). Pub. L. 100–647, § 1018(u)(34), made technical amendments to Pub. L. 99–154, § 1114(b)(14). See 1986 Amendment note below.
Subsec. (c)(18)(D)(iv). Pub. L. 100–647, § 1011(c)(7)(D), added cl. (iv).
Subsec. (c)(23). Pub. L. 100–647, § 1018(u)(14), substituted “Any” for “any”.
Subsec. (c)(25)(A). Pub. L. 100–647, § 1016(a)(1)(A), inserted at end “For purposes of clause (iii), the term ‘real property’ shall not include any interest as a tenant in common (or similar interest) and shall not include any indirect interest.”
Subsec. (c)(25)(C)(v). Pub. L. 100–647, § 1016(a)(3)(B), struck out cl. (v) which read as follows: “any organization described in this paragraph.”
Subsec. (c)(25)(D). Pub. L. 100–647, § 1016(a)(2), substituted “A corporation or trust shall in no event be treated as described in subparagraph (A) unless such corporation or trust permits its shareholders or beneficiaries” for “A corporation or trust described in this paragraph must permit its shareholders or beneficiaries” in introductory text.
Subsec. (c)(25)(E), (F). Pub. L. 100–647, § 1016(a)(3)(A), (4), added subpars. (E) and (F).
Subsec. (e)(1)(A). Pub. L. 100–647, § 6202(a), inserted “(including the purchasing of insurance on a group basis)” after “purchasing”.
Subsec. (m)(3)(E). Pub. L. 100–647, § 1010(b)(4)(A), added subpar. (E).
Subsec. (m)(5). Pub. L. 100–647, § 1010(b)(4)(B), added par. (5).
1987—Subsec. (c)(3). Pub. L. 100–203 inserted “(or in opposition to)” after “in behalf of”.
1986—Subsec. (c)(1)(A)(i). Pub. L. 99–514, § 1899A(15), substituted “
Subsec. (c)(14)(B)(iv). Pub. L. 99–514, § 1879(k)(1), added cl. (iv).
Subsec. (c)(15). Pub. L. 99–514, § 1024(b), amended par. (15) generally. Prior to amendment, par. (15) read as follows: “Mutual insurance companies or associations other than life or marine (including inter-insurers and reciprocal underwriters) if the gross amount received during the taxable year from the items described in section 822(b) (other than paragraph (1)(D) thereof) and premiums (including deposits and assessments) does not exceed $150,000.”
Subsec. (c)(17)(A)(ii), (iii), (18)(B), (C). Pub. L. 99–514, § 1114(b)(14), as amended by Pub. L. 100–647, § 1018(u)(34), substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees”.
Subsec. (c)(18)(D). Pub. L. 99–514, § 1109(a), added subpar. (D).
Subsec. (c)(24). Pub. L. 99–272 added par. (24).
Subsec. (c)(25). Pub. L. 99–514, § 1603(a), added par. (25).
Subsecs. (m), (n). Pub. L. 99–514, § 1012(a), added subsec. (m) and redesignated former subsec. (m) as (n).
1984—Subsec. (c)(1). Pub. L. 98–369, § 2813(b)(2), designated existing provisions as subpar. (A) and added subpar. (B).
Subsec. (c)(1)(A). Pub. L. 98–369, § 1079, substituted provisions referring to corporations exempt from Federal income taxes under any Act of Congress as amended and supplemented before
Subsec. (k). Pub. L. 98–369, § 1032(a), added subsec. (k). Former subsec. (k) redesignated (l).
Subsec. (l). Pub. L. 98–369, § 2813(b)(1), added subsec. (l). Former subsec. (l) redesignated (m).
Pub. L. 98–369, § 1032(a), redesignated former subsec. (k) as (l).
Subsec. (m). Pub. L. 98–369, § 2813(b)(1), redesignated former subsec. (l) as (m).
1983—Subsec. (c)(23). Pub. L. 97–448 substituted “75 percent” for “25 percent”.
1982—Subsec. (c)(19). Pub. L. 97–248, § 354(a)(1), substituted “past or present members of the Armed Forces of the United States” for “war veterans” after “A post or organization of”.
Subsec. (c)(19)(B). Pub. L. 97–248, § 354(a)(2), substituted “past or present members of the Armed Forces of the United States” for “war veterans” wherever appearing, struck out “veterans (but not war veterans), or are” after “individuals who are”, and substituted “or of cadets” for “or such individuals” before “, and”.
Subsec. (c)(23). Pub. L. 97–248, § 354(b), added par. (23).
Subsecs. (j), (k). Pub. L. 97–248, § 286(a), added subsec. (j) and redesignated former subsec. (j) as (k).
1981—Subsec. (c)(21)(B)(iii). Pub. L. 97–119 substituted “established under section 9501” for “established under section 3 of the Black Lung Benefits Revenue Act of 1977”.
1980—Subsec. (c)(12). Pub. L. 96–605 designated existing provision as subpar. (A), struck out provision that, in the case of any mutual or cooperative telephone company, the 85 per cent or more income requirement be applied without taking into account any income received or accrued from a nonmember telephone company for the performance of communication services which involve members of such mutual or cooperative telephone company, and added subpars. (B) to (D).
Subsec. (c)(21). Pub. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”.
Subsec. (c)(22). Pub. L. 96–364 added par. (22).
Subsec. (i). Pub. L. 96–601 inserted provision that the restriction on religious discrimination not apply to an auxiliary of a fraternal beneficiary society if the society is described in subsec. (c)(8) of this section, is exempt from income tax under subsec. (a) of this section, and limits its membership to the members of a particular religion or to a club which in good faith limits its membership to the members of a particular religion in order to further the teachings or principles of that religion, and not to exclude individuals of a particular race or color.
1978—Subsec. (c)(12). Pub. L. 95–345 inserted provision relating to applicability of statutory provisions to mutual or cooperative telephone company of income received or accrued from a nonmember telephone company.
Subsec. (c)(20). Pub. L. 95–600, § 703(b)(2), substituted “this paragraph” for “section 501(c)(20)”.
Subsec. (c)(21). Pub. L. 95–227 added par. (21).
Subsecs. (g), (i). Pub. L. 95–600, § 703(g)(2)(B), redesignated subsec. (g), which was added by section 2(a) of Pub. L. 94–568, as subsec. (i). Former subsec. (i), relating to cross reference, redesignated (j).
Subsecs. (i), (j). Pub. L. 95–600, § 703(g)(2)(A), amended Pub. L. 95–600, § 2(a). See 1976 Amendment note below.
1976—Subsec. (c)(3). Pub. L. 94–455, §§ 1313(a), 1307(d)(1)(A), inserted “or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment)” after “educational purposes” and inserted “(except as otherwise provided in subsection (h))” after “influence legislation”.
Subsec. (c)(7). Pub. L. 94–568, § 1(a), struck out requirement that clubs be “operated exclusively” for specified purposes but required that substantially all of club activities be for specified purposes.
Subsec. (c)(17), (18). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (c)(20). Pub. L. 94–455, § 2134(b), added par. (20).
Subsec. (e)(1)(A). Pub. L. 94–455, § 1312(a), inserted “clinical” after “food”.
Subsec. (g). Pub. L. 94–568, § 2(a), added subsec. (g) relating to prohibition of discrimination by certain social clubs.
Pub. L. 94–455, § 2113(a), added subsec. (g) defining agricultural. Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 94–455, §§ 1307(a)(1), 2113(a), added subsec. (h). Former subsec. (g), relating to cross reference, redesignated (h) and further redesignated (i).
Subsec. (i). Pub. L. 94–568, § 2(a), as amended by Pub. L. 95–600, § 703(g)(2)(A), added subsec. (i). Former subsec. (i) redesignated (j).
Pub. L. 94–455, § 1307(a)(1), redesignated subsec. (h), relating to cross reference, as (i).
Subsec. (j). Pub. L. 94–568, § 2(a), as amended by Pub. L. 95–600, § 703(g)(2)(A), redesignated subsec. (i), relating to cross reference, as (j).
1975—Subsec. (b). Pub. L. 93–625 inserted references to part VI of this subchapter.
1974—Subsecs. (f), (g). Pub. L. 93–310 added subsec. (f) and redesignated former subsec. (f) as (g).
1972—Subsec. (c)(19). Pub. L. 92–418 added par. (19).
1970—Subsec. (c)(13). Pub. L., 91–618 substituted “corporation chartered solely for the purpose of disposal of bodies by burial or cremation which is not permitted” for “corporation chartered solely for burial purposes as a cemetery corporation and is not permitted”.
1969—Subsec. (a). Pub. L. 91–172, § 101(j)(3), struck out reference to section 504.
Subsec. (b). Pub. L. 91–172, § 101(j)(4), inserted reference to certain other activities in heading and to part III in text, and struck out reference to tax on unrelated income.
Subsec. (c). Pub. L. 91–172, §§ 101(j)(5), 121(b)(6)(A), substituted “part IV” for “part III” after “Corporations organized by an association subject to” and added par. 18.
Subsec. (c)(9). Pub. L. 91–172, § 121(b)(5)(A), inserted reference to designated beneficiaries and struck out reference to 85 percent or more income of voluntary employees’ beneficiary associations.
Subsec. (c)(10). Pub. L. 91–172, § 121(b)(5)(A), substituted provisions concerning domestic fraternal societies, orders, or associations, operating under the lodge system, for provisions covering voluntary employees’ beneficiary associations which would pay benefits to designated beneficiaries of members.
Subsec. (e). Pub. L. 91–172, § 101(j)(6), substituted “section 170(b)(1)(A)(iii)” for “section 503(b)(5)” in last sentence.
1968—Subsecs. (e), (f). Pub. L. 90–364 added subsec. (e) and redesignated former subsec. (e) as (f).
1966—Subsec. (c)(6). Pub. L. 89–800 inserted reference to professional football leagues (whether or not administering a pension fund for football players).
Subsec. (c)(14). Pub. L. 89–352 designated as subpar. (A) provisions covering credit unions which were formerly set out preceding subpar. (A), designated as subpar. (B) and clauses (i), (ii), and (iii) thereunder provisions covering corporation or associations without capital stock organized before
1962—Subsec. (c)(15). Pub. L. 87–834 substituted “$150,000” for “$75,000”.
1960—Subsec. (c)(14). Pub. L. 86–428 substituted “
Subsec. (c)(17). Pub. L. 86–667 added par. (17).
1956—Subsec. (c)(15). Act
Pub. L. 116–94, div. Q, title III, § 301(b),
Pub. L. 115–141, div. U, title I, § 109(c),
Amendment by Pub. L. 115–123 applicable to taxable years beginning after
Amendment by Pub. L. 114–113 applicable to contributions made on and after
Amendment by Pub. L. 113–295 effective
Pub. L. 111–148, title IX, § 9007(f), “(1) Except as provided in paragraphs (2) and (3), the amendments made by this section [enacting section 4959 of this title and amending this section and section 6033 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [“(2) The requirements of section 501(r)(3) of the Internal Revenue Code of 1986, as added by subsection (a), shall apply to taxable years beginning after the date which is 2 years after the date of the enactment of this Act.“(3) The amendments made by subsection (b) [enacting section 4959 of this title] shall apply to failures occurring after the date of the enactment of this Act.”
Pub. L. 111–148, title X, § 10903(b),
Pub. L. 109–280, title VIII, § 862(b),
Pub. L. 109–280, title XII, § 1220(c), “(1) Except as provided in paragraph (2), the amendments made by this section [amending this section and section 513 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [“(2) In the case of any organization described in paragraph (3) or (4) of section 501(c) of the Internal Revenue Code of 1986 and with respect to which the provision of credit counseling services is a substantial purpose on the date of the enactment of this Act, the amendments made by this section shall apply to taxable years beginning after the date which is 1 year after the date of the enactment of this Act.”
Pub. L. 109–58, title XIII, § 1304(c),
Pub. L. 108–357, title III, § 319(e),
Pub. L. 108–218, title II, § 206(e), “(1) Except as provided in paragraph (2), the amendments made by this section [amending this section and section 831 of this title] shall apply to taxable years beginning after “(2) In the case of a company or association which—“(A) for the taxable year which includes “(B) on the amendments made by this section shall apply to taxable years beginning after the earlier of the date such proceeding ends or
Pub. L. 108–121, title I, § 105(b),
Pub. L. 108–121, title I, § 108(b),
Amendment by Pub. L. 107–16 applicable to years beginning after
Amendment by section 101(c) of Pub. L. 105–34 applicable to taxable years beginning after
Pub. L. 105–34, title IX, § 963(c),
Pub. L. 105–34, title IX, § 974(b),
Pub. L. 105–33, title IV, § 4041(b),
Pub. L. 104–191, title III, § 341(b),
Pub. L. 104–191, title III, § 342(b),
Pub. L. 104–188, title I, § 1114(b),
Pub. L. 104–168, title XIII, § 1311(d)(3), “(A) The amendment made by subsection (b) [amending this section] shall apply to inurement occurring on or after “(B) The amendment made by subsection (b) shall not apply to any inurement occurring before
Pub. L. 103–66, title XIII, § 13146(c),
Amendment by Pub. L. 102–486 applicable to taxable years beginning after
Pub. L. 101–73, title XIV, § 1402(b),
Amendment by section 1011(c)(7)(D) of Pub. L. 100–647 applicable to plan years beginning after
Pub. L. 100–647, title I, § 1016(a)(1)(B),
Amendment by sections 1010(b)(4), 1016(a)(2)–(4), and 1018(u)(14), (15), (34) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Pub. L. 100–647, title II, § 2003(a)(3),
Pub. L. 100–647, title VI, § 6202(b),
Amendment by Pub. L. 100–203 applicable with respect to activities after
Amendment by section 1012(a) of Pub. L. 99–514 applicable to taxable years beginning after
Amendment by section 1024(b) of Pub. L. 99–514 applicable to taxable years beginning after
Amendment by section 1109(a) of Pub. L. 99–514 applicable to taxable years beginning after
Amendment by section 1114(b)(14) of Pub. L. 99–514 applicable to years beginning after
Pub. L. 99–514, title XVI, § 1603(c),
Pub. L. 99–514, title XVIII, § 1879(k)(2),
Amendment by Pub. L. 99–272 effective
Amendment by section 1032 of Pub. L. 98–369 applicable to taxable years beginning after
Amendment by section 2813(b) of Pub. L. 98–369 effective
Amendment by Pub. L. 97–448 effective as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 311(d) of Pub. L. 97–448, set out as a note under section 31 of this title.
Pub. L. 97–248, title II, § 286(c),
Pub. L. 97–248, title III, § 354(c),
Amendment by Pub. L. 97–119 effective
Pub. L. 96–605, title I, § 106(c)(1),
Pub. L. 96–601, § 3(b),
Amendment by Pub. L. 96–364 applicable to taxable years ending after
Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as an Effective Date of 1980 Amendment note under section 32 of this title.
Amendment by section 703(b)(2), (g)(2)(B) of Pub. L. 95–600 effective on
Pub. L. 95–600, title VII, § 703(g)(2)(C),
Pub. L. 95–345, § 1(b),
Amendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after
Pub. L. 94–568, § 1(d),
Pub. L. 94–568, § 2(b),
Pub. L. 94–455, title XIII, § 1307(e), “(1) except as otherwise specified in paragraph (2), in the case of amendments to subtitle A, to taxable years beginning after “(2) in the case of the amendments made by subsection (a)(2) [enacting section 504 of this title], to activities occurring after the date of the enactment of this Act [“(3) in the case of amendments to chapter 11, to the estates of decedents dying after “(4) in the case of amendments to chapter 12, to gifts in calendar years beginning after “(5) in the case of amendments to subtitle D, to taxable years beginning after “(6) in the case of amendments to subtitle F, on and after the date of the enactment of this Act [
Pub. L. 94–455, title XIII, § 1312(b),
Pub. L. 94–455, title XIII, § 1313(d),
Pub. L. 94–455, title XXI, § 2113(b),
Pub. L. 94–455, title XXI, § 2134(e), “(1) Except as provided in paragraph (2), the amendments made by this section [enacting section 120 of this title and amending this section] shall apply to taxable years beginning after “(2) For purposes of [former] section 120(d)(7) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] the time prescribed by the Secretary of the Treasury by regulations for giving the notice required by section 120(c)(4) of such Code shall not expire before the 90th day after the day on which regulations prescribed under such section 120(c)(4) first become final.“(3) “(A) For purposes of [former] section 120 of the Internal Revenue Code of 1986, a written group legal services plan which was in existence on “(B) For purposes of this paragraph, the term ‘compliance date’ means—“(i) the date occurring 180 days after the date of the enactment of this Act [“(ii) if later, in the case of a plan which is maintained pursuant to one or more agreements which the Secretary of Labor finds to be collective bargaining agreements, the earlier of
Amendment by Pub. L. 93–625 applicable to taxable years beginning after
Pub. L. 93–310, § 3(b),
Pub. L. 92–418, § 1(c),
Pub L. 91–618, § 2,
Amendment by section 101(j)(3) of Pub. L. 91–172 effective
Amendment by section 121(b)(5)(A), (6)(A) of Pub. L. 91–172 applicable to taxable years beginning after
Pub. L. 90–364, title I, § 109(b),
Pub. L. 89–800, § 6(c),
Pub. 89–352, § 3,
Pub. L. 87–834, § 8(h),
Pub. L. 86–667, § 6, “(a) Except as provided in subsection (b), the amendments made by this Act [amending this section and sections 503, 511, 513, and 514 of this title] shall apply to taxable years beginning after “(b) In the case of loans, the amendments made by section 2 of this Act [amending section 503 of this title] shall apply only to loans made, renewed, or continued after
Pub. L. 86–428, § 2,
Amendment by act
Secretary of the Treasury or his delegate to issue before
For provisions that nothing in amendment by section 401(b)(22) of Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to
Pub. L. 111–148, title IX, § 9007(c),
Pub. L. 111–148, title IX, § 9007(e), “(1) The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, shall submit to the Committees on Ways and Means, Education and Labor [now Committee on Education and the Workforce], and Energy and Commerce of the House of Representatives and to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate an annual report on the following:“(A) Information with respect to private tax-exempt, taxable, and government-owned hospitals regarding—“(i) levels of charity care provided,“(ii) bad debt expenses,“(iii) unreimbursed costs for services provided with respect to means-tested government programs, and“(iv) unreimbursed costs for services provided with respect to non-means tested government programs.“(B) Information with respect to private tax-exempt hospitals regarding costs incurred for community benefit activities.“(2) “(A) The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, shall conduct a study on trends in the information required to be reported under paragraph (1).“(B) Not later than 5 years after the date of the enactment of this Act [
Pub. L. 107–134, title I, § 104, “(a) For purposes of the Internal Revenue Code of 1986—“(1) payments made by an organization described in section 501(c)(3) of such Code by reason of the death, injury, wounding, or illness of an individual incurred as the result of the terrorist attacks against the United States on “(2) in the case of a private foundation (as defined in section 509 of such Code), any payment described in paragraph (1) shall not be treated as made to a disqualified person for purposes of section 4941 of such Code.“(b) This section shall apply to payments made on or after
Pub. L. 104–168, title XIII, § 1311(b)(2),
Pub. L. 100–647, title I, § 1013(i),
Pub. L. 100–647, title VI, § 6203,
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
Pub. L. 99–514, title XIII, § 1302,
Pub. L. 99–514, title XVI, § 1605, “(a) For purposes of the Internal Revenue Code of 1986, an organization shall be treated as an organization organized and operated exclusively for charitable purposes if such organization—“(1) is organized and operated exclusively—“(A) to provide for (directly or by arranging for and supervising the performance by independent contractors)—“(i) reviewing technology disclosures from qualified organizations,“(ii) obtaining protection for such technology through patents, copyrights, or other means, and“(iii) licensing, sale, or other exploitation of such technology,“(B) to distribute the income therefrom, to such qualified organizations after paying expenses and other amounts as agreed with the originating qualified organizations, and“(C) to make research grants to such qualified organizations,“(2) regularly provides the services and research grants described in paragraph (1) exclusively to 1 or more qualified organizations, except that research grants may be made to such qualified organizations through an organization which is controlled by 1 or more organizations each of which—“(A) is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 or the income of which is excluded from taxation under section 115 of such Code, and“(B) may be a recipient of the services or research grants described in paragraph (1),“(3) derives at least 80 percent of its gross revenues from providing services to qualified organizations located in the same State as the State in which such organization has its principal office, and“(4) was incorporated on “(b) For purposes of this section, the term ‘qualified organization’ has the same meaning given to such term by subparagraphs (A) and (B) of section 41(e)(6) (as redesignated by section 231(d)(2)) of the Internal Revenue Code of 1986.“(c) “(1) A qualified investment made by a private foundation in an organization described in subparagraph (C) shall be treated as an investment described in section 4944(c) of the Internal Revenue Code of 1986 and shall not result in imposition of taxes under section 4941, 4943, 4944, 4945, or 507(c) of such Code.“(2) For purposes of this subsection—“(A) The term ‘qualified investment’ means a transfer by a private foundation of—“(i) all of the patents, copyrights, know-how, and other technology or rights thereto of the private foundation, and“(ii) investment assets, net receivables, and cash not exceeding $35,000,000, to such organization in exchange for debt.“(B) The term ‘private foundation’ means—“(i) a nonprofit corporation which was incorporated before 1913 which is described in sections 501(c)(3) and 509(a) of such Code, and which is exempt from taxation under section 501(a) of such Code, and“(ii) the principal purposes of which are to support research by and to provide technology transfer services to organizations described in section 170(b)(1)(A) of such Code— “(I) which are exempt from taxation under section 501(a) of such Code, or “(II) the income of which is excluded from taxation under section 115 of such Code.“(C) The term ‘technology transfer organization’ means a corporation established after the date of the enactment of this Act [“(i) which is organized and operated to advance the public welfare through the provision of technology transfer services to research organizations,“(ii) no part of the net earnings of which inures to the benefit of, or is distributable to, any private shareholder, individual, or entity, other than a private foundation or research organization,“(iii) which does not participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of any candidate for public office,“(iv) no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and“(v) upon liquidation or dissolution of which all of its net assets can be distributed only to research organizations.“(d) This section shall take effect on the date of the enactment of this Act [
Pub. L. 94–455, title XIII, § 1313(c),
Pub. L. 93–406, title II, § 1022(i), “(1) Effective for taxable years beginning after “(A) forms part of a pension, profit-sharing, or stock bonus plan, and“(B) is exempt from income tax under the laws of the Commonwealth of Puerto Rico.“(2) “(A) If the administrator of a pension, profit-sharing, or stock bonus plan which is created or organized in Puerto Rico elects, at such time and in such manner as the Secretary of the Treasury may require, to have the provisions of this paragraph apply, for plan years beginning after the date of election any trust forming a part of such plan shall be treated as a trust created or organized in the United States for purposes of section 401(a) of the Internal Revenue Code of 1986.“(B) An election under subparagraph (A), once made, is irrevocable.“(C) This paragraph applies to plan years beginning after the date of enactment of this Act [“(D) The source of any distributions made under a plan which makes an election under this paragraph to participants and beneficiaries residing outside of the United States shall be determined, for purposes of subchapter N of chapter 1 of the Internal Revenue Code of 1986 by the Secretary of the Treasury in accordance with regulations prescribed by him. For purposes of this subparagraph the United States means the United States as defined in section 7701(a)(9) of the Internal Revenue Code of 1986.”
Pub. L. 89–44, title VIII, § 811,