<!-- TTST:[A]: TTC:[1]: TTSC:[F]: TTT:[c]: TTS:[cbschF]: TTCP:[Subchapter F]: TTCI:[]: TTB:[]: TTA:[]: TTD:[]: -->


Index  » Subtitle A  » Chapter 1  » Subchapter F

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter F. Exempt Organizations

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter F (Exempt Organizations) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 501Exemption from tax on corporations, certain trusts, etc.
I.R.C. 502Feeder organizations
I.R.C. 503Requirements for exemption
I.R.C. 504Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
I.R.C. 505Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
I.R.C. 506Organizations required to notify Secretary of intent to operate under 501(c)(4)
I.R.C. 507Termination of private foundation status
I.R.C. 508Special rules with respect to section 501(c)(3) organizations
I.R.C. 509Private foundation defined
I.R.C. 511Imposition of tax on unrelated business income of charitable, etc., organizations
I.R.C. 512Unrelated business taxable income
I.R.C. 513Unrelated trade or business
I.R.C. 514Unrelated debt-financed income
I.R.C. 515Taxes of foreign countries and possessions of the United States
I.R.C. 521Exemption of farmers' cooperatives from tax
I.R.C. 522Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
I.R.C. 526Shipowners' protection and indemnity associations
I.R.C. 527Political organizations
I.R.C. 528Certain homeowners associations
I.R.C. 529Qualified tuition programs
I.R.C. 529AQualified ABLE programs
I.R.C. 530Coverdell education savings accounts

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.