26 USC 501
§ 501 - Exemption from tax on corporations, certain trusts, etc.
- § 501 - Exemption from tax on corporations, certain trusts, etc.
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter F— Exempt Organizations
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2019 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1972 Amendment
- Effective Date of 1970 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1968 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Effective Date of 1956 Amendment
- Regulations
- Savings Provision
- Nonprofit Community Development Activities in Remote Native Villages
- Mandatory Review of Tax Exemption for Hospitals
- Reports
- Payments by Charitable Organizations Treated as Exempt Payments
- Special Rule for Certain Cooperatives
- Application of Pub. L. 100–647 to Section 501(c)(3) Bonds
- Cancellation of Certain Debts Originated by or Guaranteed by United States Not Taken Into Account in Determining Tax Exempt Status of Certain Organizations
- Plan Amendments Not Required Until January 1, 1989
- Treatment of Section 501(c)(3) Bonds
- Tax-Exempt Status for Organization Introducing Into Public Use Technology Developed by Qualified Organizations
- Applicability of 1976 Amendment to Certain Organizations
- Tax Exemption for Certain Puerto Rican Pension, etc., Plans
- Exchanges for Sale of Poultry