US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter F— Exempt Organizations

PART I— GENERAL RULE

§ 501. Exemption from tax on corporations, certain trusts, etc. - (a) Exemption from taxationAn organization described in subsection (c) or...

§ 502. Feeder organizations - (a) General ruleAn organization operated for the primary purpose of...

§ 503. Requirements for exemption - (a) Denial of exemption to organizations engaged in prohibited transactions(1)...

§ 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities - (a) General ruleAn organization which—(1) was exempt (or was determined...

§ 505. Additional requirements for organizations described in paragraph (9) or (17) of section 501(c) - (a) Certain requirements must be met in the case of...

§ 506. Organizations required to notify Secretary of intent to operate under 501(c)(4) - (a) In generalAn organization described in section 501(c)(4) shall, not...

PART II— PRIVATE FOUNDATIONS

§ 507. Termination of private foundation status - (a) General ruleExcept as provided in subsection (b), the status...

§ 508. Special rules with respect to section 501(c)(3) organizations - (a) New organizations must notify Secretary that they are applying...

§ 509. Private foundation defined - (a) General ruleFor purposes of this title, the term “private...

PART III— TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

§ 511. Imposition of tax on unrelated business income of charitable, etc., organizations - (a) Charitable, etc., organizations taxable at corporation rates(1) Imposition of...

§ 512. Unrelated business taxable income - (a) DefinitionFor purposes of this title—(1) General ruleExcept as otherwise...

§ 513. Unrelated trade or business - (a) General ruleThe term “unrelated trade or business” means, in...

§ 514. Unrelated debt-financed income - (a) Unrelated debt-financed income and deductionsIn computing under section 512...

§ 515. Taxes of foreign countries and possessions of the United States - The amount of taxes imposed by foreign countries and possessions...

PART IV— FARMERS’ COOPERATIVES

§ 521. Exemption of farmers’ cooperatives from tax - (a) Exemption from taxA farmers’ cooperative organization described in subsection...

[§ 522. Repealed. , , ] -

PART V— SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS

§ 526. Shipowners’ protection and indemnity associations - There shall not be included in gross income the receipts...

PART VI— POLITICAL ORGANIZATIONS

§ 527. Political organizations - (a) General ruleA political organization shall be subject to taxation...

PART VII— CERTAIN HOMEOWNERS ASSOCIATIONS

§ 528. Certain homeowners associations - (a) General ruleA homeowners association (as defined in subsection (c))...

PART VIII— CERTAIN SAVINGS ENTITIES

§ 529. Qualified tuition programs - (a) General ruleA qualified tuition program shall be exempt from...

§ 529A. Qualified ABLE programs - (a) General ruleA qualified ABLE program shall be exempt from...

§ 530. Coverdell education savings accounts - (a) General ruleA Coverdell education savings account shall be exempt...