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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter F
Part I
§ 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)
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