Public Law 119-102 (07/12/2026)
Part I General RULE
Browse 0 units and 6 sections in Part I General RULE of Title 26.
Sections in 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)