Part I · GENERAL RULE
Contents (6)
- Section 501Exemption from tax on corporations, certain trusts, etc.
- Section 502Feeder organizations
- Section 503Requirements for exemption
- Section 504Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- Section 505Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
- Section 506Organizations required to notify Secretary of intent to operate under 501(c)(4)