Source: https://www.law.cornell.edu/uscode/text/26/6033
Timestamp: 2015-05-25 08:07:15
Document Index: 514156047

Matched Legal Cases: ['§ 75', '§ 101', '§ 1031', '§ 1307', '§ 1906', '§ 1', '§ 1501', '§ 10703', '§ 13222', '§ 1312', '§ 1703', '§ 1603', '§ 1004', '§ 3', '§ 3', '§ 516', '§ 1205', '§ 703', '§ 1322', '§ 9007', '§ 1', '§ 431', '§ 9007', '§ 9007', '§ 1322', '§ 516', '§ 516', '§ 516', '§ 1245', '§ 1205', '§ 1223', '§ 1205', '§ 1223', '§ 1223', '§ 1235', '§ 1223', '§ 1245', '§ 1235', '§ 1245', '§ 1603', '§ 1603', '§ 1603', '§ 1312', '§ 1703', '§ 1703', '§ 1312', '§ 1906', '§ 1307', '§ 101', '§ 101', '§ 101', '§ 101', '§ 101', '§ 101', '§ 101', '§ 101', '§ 703', '§ 1205', '§ 1223', '§ 1235', '§ 1245', '§ 1312', '§ 10703', '§ 1', '§ 1223']

Organizations required to file (1)
In general Except as provided in paragraph (3), every organization exempt from taxation under section 501
(a) shall file an annual return, stating specifically the items of gross income, receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the Secretary may by forms or regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary may from time to time prescribe; except that, in the discretion of the Secretary, any organization described in section 401
(a) may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organization.
Being a party to certain reportable transactions Every tax-exempt entity described in section 4965
(c) shall file (in such form and manner and at such time as determined by the Secretary) a disclosure of—
such entity’s being a party to any prohibited tax shelter transaction (as defined in section 4965
(e)), and
Exceptions from filing (A)
Mandatory exceptions Paragraph (1) shall not apply to—
any organization (other than a private foundation, as defined in section 509
(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or
Discretionary exceptions The Secretary may relieve any organization required under paragraph (1) (other than an organization described in section 509
(a)(3)) to file an information return from filing such a return where he determines that such filing is not necessary to the efficient administration of the internal revenue laws.
Certain organizations The organizations referred to in subparagraph (A)(ii) are—
a religious organization described in section 501
an educational organization described in section 170
(b)(1)(A)(ii);
a charitable organization, or an organization for the prevention of cruelty to children or animals, described in section 501
(c)(3), if such organization is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or is primarily supported by contributions of the general public;
(c)(3), if such organization is operated, supervised, or controlled by or in connection with a religious organization described in clause (i);
(c)(8); and
(c)(1), if such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof, or a wholly-owned subsidiary of such a corporation.
Certain organizations described in section 501(c)(3) Every organization described in section 501
(c)(3) which is subject to the requirements of subsection (a) shall furnish annually information, at such time and in such manner as the Secretary may by forms or regulations prescribe, setting forth—
the names and addresses of its foundation managers (within the meaning of section 4946
(b)(1)) and highly compensated employees,
in the case of an organization with respect to which an election under section 501
(h) is effective for the taxable year, the following amounts for such organization for such taxable year:
the lobbying expenditures (as defined in section 4911
(c)(1)),
the lobbying nontaxable amount (as defined in section 4911
the grass roots expenditures (as defined in section 4911
(c)(3)), and
the grass roots nontaxable amount (as defined in section 4911
such other information with respect to direct or indirect transfers to, and other direct or indirect transactions and relationships with, other organizations described in section 501
(c) (other than paragraph (3) thereof) or section 527 as the Secretary may require to prevent—
the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):
section 4955 (relating to taxes on political expenditures of section 501
(c)(3) organizations), except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded, and
the respective amounts (if any) of—
such information as the Secretary may require with respect to disaster relief activities, including the amount and use of qualified contributions to which section 1400S
(a) applies,
in the case of an organization to which the requirements of section 501
(r) apply for the taxable year—
a description of how the organization is addressing the needs identified in each community health needs assessment conducted under section 501
(r)(3) and a description of any such needs that are not being addressed together with the reasons why such needs are not being addressed, and
the audited financial statements of such organization (or, in the case of an organization the financial statements of which are included in a consolidated financial statement with other organizations, such consolidated financial statement).
For purposes of paragraph (8), if section 4911
(f) applies to the organization for the taxable year, such organization shall furnish the amounts with respect to the affiliated group as well as with respect to such organization.
Additional provisions relating to private foundations In the case of an organization which is a private foundation (within the meaning of section 509
(a))—
Section to apply to nonexempt charitable trusts and nonexempt private foundations The following organizations shall comply with the requirements of this section in the same manner as organizations described in section 501
(c)(3) which are exempt from tax under section 501
Nonexempt charitable trusts A trust described in section 4947
(a)(1) (relating to nonexempt charitable trusts).
Nonexempt private foundations A private foundation which is not exempt from tax under section 501
Special rules relating to lobbying activities (1)
Reporting requirements (A)
In general If this subsection applies to an organization for any taxable year, such organization—
shall include on any return required to be filed under subsection (a) for such year information setting forth the total expenditures of the organization to which section 162
(e)(1) applies and the total amount of the dues or other similar amounts paid to the organization to which such expenditures are allocable, and
Organizations to which subsection applies (i)
This subsection shall apply to any organization which is exempt from taxation under section 501 other than an organization described in section 501
Special rule for in-house expenditures
This subsection shall not apply to the in-house expenditures (within the meaning of section 162(e)(5)(B)(ii)) of an organization for a taxable year if such expenditures do not exceed $2,000. In determining whether a taxpayer exceeds the $2,000 limit under this clause, there shall not be taken into account overhead costs otherwise allocable to activities described in subparagraphs (A) and (D) of section 162
Coordination with section 527
This subsection shall not apply to any amount on which tax is imposed by reason of section 527
Allocation For purposes of this paragraph—
Expenditures to which section 162
(e)(1) applies shall be treated as paid out of dues or other similar amounts to the extent thereof.
Carryover of lobbying expenditures in excess of dues
If expenditures to which section 162
(e)(1) applies exceed the dues or other similar amounts for any taxable year, such excess shall be treated as expenditures to which section 162
(e)(1) applies which are paid or incurred by the organization during the following taxable year.
Tax imposed where organization does not notify (A)
In general If an organization—
fails to include in such notices the amount allocable to expenditures to which section 162
(e)(1) applies (determined on the basis of actual amounts rather than the reasonable estimates under paragraph (1)(A)(ii)),
Waiver where future adjustments made The Secretary may waive the tax imposed by subparagraph (A)(ii) for any taxable year if the organization agrees to adjust its estimates under paragraph (1)(A)(ii) for the following taxable year to correct any failures.
Tax treated as income tax For purposes of this title, the tax imposed by subparagraph (A) shall be treated in the same manner as a tax imposed by chapter 1 (relating to income taxes).
Exception where dues generally nondeductible Paragraph (1)(A) shall not apply to an organization which establishes to the satisfaction of the Secretary that substantially all of the dues or other similar amounts paid by persons to such organization are not deductible without regard to section 162
Certain organizations described in section 501(c)(4) Every organization described in section 501
(c)(4) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a) the information referred to in paragraphs (11), (12) and (13) of subsection (b) with respect to such organization.
Returns required by political organizations (1)
In general This section shall apply to a political organization (as defined by section 527
(e)(1)) which has gross receipts of $25,000 or more for the taxable year. In the case of a political organization which is a qualified State or local political organization (as defined in section 527
(e)(5)), the preceding sentence shall be applied by substituting “$100,000” for “$25,000”.
Annual returns Political organizations described in paragraph (1) shall file an annual return—
containing the information required, and complying with the other requirements, under subsection (a)(1) for organizations exempt from taxation under section 501
(a), with such modifications as the Secretary considers appropriate to require only information which is necessary for the purposes of carrying out section 527, and
Mandatory exceptions from filing Paragraph (2) shall not apply to an organization—
Discretionary exception The Secretary may relieve any organization required under paragraph (2) to file an information return from filing such a return if the Secretary determines that such filing is not necessary to the efficient administration of the internal revenue laws.
Controlling organizations Each controlling organization (within the meaning of section 512
(b)(13)) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—
any interest, annuities, royalties, or rents received from each controlled entity (within the meaning of section 512
(b)(13)),
Additional notification requirements Any organization the gross receipts of which in any taxable year result in such organization being referred to in subsection (a)(3)(A)(ii) or (a)(3)(B)—
shall furnish annually, in electronic form, and at such time and in such manner as the Secretary may by regulations prescribe, information setting forth—
Loss of exempt status for failure to file return or notice (1)
In general If an organization described in subsection (a)(1) or (i) fails to file an annual return or notice required under either subsection for 3 consecutive years, such organization’s status as an organization exempt from tax under section 501
(a) shall be considered revoked on and after the date set by the Secretary for the filing of the third annual return or notice. The Secretary shall publish and maintain a list of any organization the status of which is so revoked.
Application necessary for reinstatement Any organization the tax-exempt status of which is revoked under paragraph (1) must apply in order to obtain reinstatement of such status regardless of whether such organization was originally required to make such an application.
Retroactive reinstatement if reasonable cause shown for failure If, upon application for reinstatement of status as an organization exempt from tax under section 501
(a), an organization described in paragraph (1) can show to the satisfaction of the Secretary evidence of reasonable cause for the failure described in such paragraph, the organization’s exempt status may, in the discretion of the Secretary, be reinstated effective from the date of the revocation under such paragraph.
Additional provisions relating to sponsoring organizations Every organization described in section 4966
(d)(1) shall, on the return required under subsection (a) for the taxable year—
list the total number of donor advised funds (as defined in section 4966
(d)(2)) it owns at the end of such taxable year,
Additional provisions relating to supporting organizations Every organization described in section 509
(a)(3) shall, on the return required under subsection (a)—
list the supported organizations (as defined in section 509
(f)(3)) with respect to which such organization provides support,
indicate whether the organization meets the requirements of clause (i), (ii), or (iii) of section 509
(a)(3)(B), and
certify that the organization meets the requirements of section 509
Additional information required from CO–OP insurers An organization described in section 501
(c)(29) shall include on the return required under subsection (a) the following information:
Cross references For provisions relating to statements, etc., regarding exempt status of organizations, see section 6001.
For reporting requirements as to certain liquidations, dissolutions, terminations, and contractions, see section 6043
(b). For provisions relating to penalties for failure to file a return required by this section, see section 6652
(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 85–866, title I, § 75(b),Sept. 2, 1958, 72 Stat. 1661; Pub. L. 91–172, title I, § 101(d)(1), (2), (j)(30), (31),Dec. 30, 1969, 83 Stat. 519, 520, 529; Pub. L. 93–406, title II, § 1031(c)(2),Sept. 2, 1974, 88 Stat. 946; Pub. L. 94–455, title XIII, § 1307(a)(4), title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1722, 1834; Pub. L. 96–603, § 1(a),Dec. 28, 1980, 94 Stat. 3503; Pub. L. 99–514, title XV, § 1501(d)(1)(C),Oct. 22, 1986, 100 Stat. 2740; Pub. L. 100–203, title X, § 10703(a),Dec. 22, 1987, 101 Stat. 1330–460; Pub. L. 103–66, title XIII, § 13222(c),Aug. 10, 1993, 107 Stat. 480; Pub. L. 104–168, title XIII, § 1312(a), (b),July 30, 1996, 110 Stat. 1479; Pub. L. 104–188, title I, § 1703(g),Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105–34, title XVI, § 1603(b),Aug. 5, 1997, 111 Stat. 1096; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(A),Oct. 21, 1998, 112 Stat. 2681–889; Pub. L. 106–230, § 3(a)(2),July 1, 2000, 114 Stat. 482; Pub. L. 107–276, § 3(c),Nov. 2, 2002, 116 Stat. 1931; Pub. L. 109–222, title V, § 516(b)(1),May 17, 2006, 120 Stat. 371; Pub. L. 109–280, title XII, §§ 1205(b)(1), 1223
(a), (b), 1235
(a)(1), 1245
(a), (b),Aug. 17, 2006, 120 Stat. 1067, 1090, 1101, 1108; Pub. L. 110–343, div. C, title VII, § 703(a),Oct. 3, 2008, 122 Stat. 3919; Pub. L. 111–148, title I, § 1322(h)(2), title IX, § 9007(d),Mar. 23, 2010, 124 Stat. 192, 857.)
Section 6056 of this title, referred to in subsec. (c)(1), was repealed by Pub. L. 96–603, § 1(c),Dec. 28, 1980, 94 Stat. 3504.
The Federal Election Campaign Act of 1971, referred to in subsec. (g)(3)(F), is Pub. L. 92–225, Feb. 7, 1972, 86 Stat. 3, as amended, which is classified principally to chapter 14 (§ 431 et seq.) of Title 2, The Congress. Section 301 of the Act is classified to section 431 of Title 2. For complete classification of this Act to the Code, see Short Title note set out under section 431 of Title 2 and Tables.
Sections 1205(b)(1), 1223(a), (b), 1235(a)(1), and 1245(a), (b) ofPub. L. 109–280, which directed the amendment of section 6033 without specifying the act to be amended, were executed to this section, which is section 6033 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
2010—Subsec. (b)(10)(D). Pub. L. 111–148, § 9007(d)(2), added subpar. (D).
Subsec. (b)(15), (16). Pub. L. 111–148, § 9007(d)(1), added par. (15) and redesignated former par. (15) as (16).
Subsecs. (m), (n). Pub. L. 111–148, § 1322(h)(2), added subsec. (m) and redesignated former subsec. (m) as (n).
2008—Subsec. (b)(14), (15). Pub. L. 110–343added par. (14) and redesignated former par. (14) as (15).
2006—Subsec. (a)(1). Pub. L. 109–222, § 516(b)(1)(B), substituted “paragraph (3)” for “paragraph (2)”.
Subsec. (a)(2). Pub. L. 109–222, § 516(b)(1)(A), added par. (2). Former par. (2) redesignated (3).
Subsec. (a)(3). Pub. L. 109–222, § 516(b)(1)(A), redesignated par. (2) as (3).
Subsec. (a)(3)(B). Pub. L. 109–280, § 1245(a), inserted “(other than an organization described in section 509
(a)(3))” after “paragraph (1)”. See Codification note above.
Subsec. (h). Pub. L. 109–280, § 1205(b)(1), added subsec. (h). Former subsec. (h) redesignated (i). See Codification note above.
Subsec. (i). Pub. L. 109–280, § 1223(a), added subsec. (i). Former subsec. (i) redesignated (j). See Codification note above.
Pub. L. 109–280, § 1205(b)(1), redesignatedsubsec. (h) as (i). See Codification note above.
Subsec. (j). Pub. L. 109–280, § 1223(b), added subsec. (j). Former subsec. (j) redesignated (k). See Codification note above.
Pub. L. 109–280, § 1223(a), redesignatedsubsec. (i) as (j). See Codification note above.
Subsec. (k). Pub. L. 109–280, § 1235(a)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above.
Pub. L. 109–280, § 1223(b), redesignatedsubsec. (j) as (k). See Codification note above.
Subsec. (l). Pub. L. 109–280, § 1245(b), added subsec. (l). Former subsec. (l) redesignated (m). See Codification note above.
Pub. L. 109–280, § 1235(a)(1), redesignatedsubsec. (k) as (l). See Codification note above.
Subsec. (m). Pub. L. 109–280, § 1245(b), redesignatedsubsec. (l) as (m). See Codification note above.
2002—Subsec. (g). Pub. L. 107–276reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of a political organization required to file a return under section 6012
(a)(6)—
“(A) containing the information required, and complying with the other requirements, under subsection (a)(1) for organizations exempt from taxation under section 501
2000—Subsecs. (g), (h). Pub. L. 106–230added subsec. (g) and redesignated former subsec. (g) as (h).
1998—Subsec. (c). Pub. L. 105–277inserted “and” at end of par. (1), redesignated par. (3) as (2), and struck out former par. (2) which read as follows: “a copy of the notice required by section 6104
(d) (relating to public inspection of private foundations’ annual returns), together with proof of publication thereof, shall be filed by the foundation together with the annual return under this section, and”.
1997—Subsec. (b)(10). Pub. L. 105–34, § 1603(b)(1)(A), in introductory provisions, substituted “the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):” for “the respective amounts (if any) of the taxes paid by the organization during the taxable year under the following provisions:”.
Subsec. (b)(10)(C). Pub. L. 105–34, § 1603(b)(1)(B), inserted at end “except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,”.
Subsec. (b)(11). Pub. L. 105–34, § 1603(b)(2), amended par. (11) generally. Prior to amendment, par. (11) read as follows: “the respective amounts (if any) of the taxes paid by the organization, or any disqualified person with respect to such organization, during the taxable year under section 4958 (relating to taxes on private excess benefit from certain charitable organizations),”.
1996—Subsec. (b)(10) to (14). Pub. L. 104–168, § 1312(a), added pars. (10) to (13) and redesignated former par. (10) as (14).
Subsec. (e)(1)(B)(i). Pub. L. 104–188, § 1703(g)(2), substituted “section 501” for “this subtitle”.
Subsec. (e)(1)(B)(iii). Pub. L. 104–188, § 1703(g)(1), added subcl. (iii).
Subsecs. (f), (g). Pub. L. 104–168, § 1312(b), added subsec. (f) and redesignated former subsec. (f) as (g).
1993—Subsecs. (e), (f). Pub. L. 103–66added subsec. (e) and redesignated former subsec. (e) as (f).
1987—Subsec. (b)(9), (10). Pub. L. 100–203added pars. (9) and (10).
1986—Subsec. (e). Pub. L. 99–514substituted “section 6652
1980—Subsecs. (c) to (e). Pub. L. 96–603added subsecs. (c) and (d) and redesignated former subsec. (c) as (e).
1976—Subsec. (a)(1), (2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (b). Pub. L. 94–455, §§ 1307(a)(4), 1906(b)(13)(A), struck out in provisions preceding par. (1) “or his delegate” after “Secretary” and added par. (8) and sentence at end.
1974—Subsec. (c). Pub. L. 93–406inserted reference to section 6058 covering provisions relating to information required in connection with certain plans of deferred compensation.
1969—Subsec. (a). Pub. L. 91–172, § 101(d)(1), added churches, their integrated auxiliaries, conventions or associations of churches, religious activities of religious orders, and organizations that normally have gross yearly receipts of not more than $5,000, to list of exempt organizations that were excepted from filing information returns, gave the Secretary or his delegate discretion to so except any such organization, and shortened list of educational organizations so excepted.
Subsec. (b)(3). Pub. L. 91–172, § 101(d)(2)(A), struck out “out of income” after “its disbursements”.
Subsec. (b)(4). Pub. L. 91–172, § 101(d)(2)(B), (j)(30), redesignated par. (7) as (4) and struck out “and” at end. Former par. (4), making accumulation of income within year as an item of information to be furnished, was struck out.
Subsec. (b)(5). Pub. L. 91–172, § 101(d)(2)(B), (C), substituted total of contributions and gifts received during year and contributors’ names and addresses for aggregate accumulation of income at beginning of year as item of information to be furnished.
Subsec. (b)(6). Pub. L. 91–172, § 101(d)(2)(B), (C), substituted names and addresses of foundation managers for disbursements out of principal in current and prior years as item of information to be furnished.
Subsec. (b)(7). Pub. L. 91–172, § 101(d)(2)(B), (C), added par. (7) and redesignated former par. (7) as (4).
Subsec. (b)(8). Pub. L. 91–172, § 101(d)(2)(B), struck out par. (8) which made total of contributions and gifts received during year as item of information to be furnished.
Subsec. (c). Pub. L. 91–172, § 101(j)(31), inserted cross references to section 6043
(b) and 6652
Amendment by section 9007(d) ofPub. L. 111–148applicable to taxable years beginning after Mar. 23, 2010, see section 9007(f)(1) ofPub. L. 111–148, set out as a note under section 501 of this title.
Pub. L. 110–343, div. C, title VII, § 703(b),Oct. 3, 2008, 122 Stat. 3919, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (determined without regard to any extension) occurs after December 31, 2008.”
Pub. L. 109–280, title XII, § 1205(c)(2),Aug. 17, 2006, 120 Stat. 1068, provided that: “The amendments made by subsection (b) [amending this section] shall apply to returns the due date (determined without regard to extensions) of which is after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title XII, § 1223(f),Aug. 17, 2006, 120 Stat. 1091, provided that: “The amendments made by this section [amending this section and sections 6652 and 7428 of this title] shall apply to notices and returns with respect to annual periods beginning after 2006.”
Pub. L. 109–280, title XII, § 1235(a)(2),Aug. 17, 2006, 120 Stat. 1101, provided that: “The amendments made by this subsection [amending this section] shall apply to returns filed for taxable years ending after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title XII, § 1245(c),Aug. 17, 2006, 120 Stat. 1108, provided that: “The amendments made by this section [amending this section] shall apply to returns filed for taxable years ending after the date of the enactment of this Act [Aug. 17, 2006].”
Amendment by Pub. L. 107–276effective as if included in the amendments made by Pub. L. 106–230, see section 3(d) ofPub. L. 107–276, set out as a note under section 6012 of this title.
Amendment by Pub. L. 106–230applicable to returns for taxable years beginning after June 30, 2000, see section 3(d) ofPub. L. 106–230, set out as a note under section 6012 of this title.
Amendment by Pub. L. 105–34effective as if included in the provisions of the Taxpayer Bill of Rights 2, Pub. L. 104–168, to which such amendment relates, see section 1603(c) ofPub. L. 105–34, set out as a note under section 4962 of this title.
Pub. L. 104–168, title XIII, § 1312(c),July 30, 1996, 110 Stat. 1479, provided that: “The amendments made by this section [amending this section] shall apply to returns for taxable years beginning after the date of the enactment of this Act [July 30, 1996].”
Amendment by Pub. L. 103–66applicable to amounts paid or incurred after Dec. 31, 1993, see section 13222(e) ofPub. L. 103–66, set out as a note under section 162 of this title.
Pub. L. 100–203, title X, § 10703(b),Dec. 22, 1987, 101 Stat. 1330–461, provided that: “The amendments made by subsection (a) [amending this section] shall apply to returns for years beginning after December 31, 1987.”
Pub. L. 96–603, § 1(f),Dec. 28, 1980, 94 Stat. 3505, provided that: “The amendments made by this section [amending this section and sections 6034, 6104, 6652, 6685, and 7207 of this title and repealing section 6056 of this title] shall apply to taxable years beginning after December 31, 1980.”
Amendment by section 1307(a)(4) ofPub. L. 94–455effective on or after Oct. 4, 1976, see section 1307(e)(6) ofPub. L. 94–455, set out as a note under section 501 of this title.
Amendment by Pub. L. 85–866applicable to taxable years ending on or after Dec. 31, 1958, see section 75(c) ofPub. L. 85–866, set out as a note under section 6104 of this title.
Pub. L. 109–280, title XII, § 1223(e),Aug. 17, 2006, 120 Stat. 1091, provided that:
“(2) Loss of status penalty for failure to file return.—The Secretary of the Treasury shall publicize, in a timely manner in appropriate forms and instructions and through other appropriate means, the penalty established under section 6033(j) of such Code for the failure to file a return under subsection (a)(1) or (i) ofsection 6033 of such Code.”
We truncate results at 20000 items. After that, you're on your own. Exempt v. Non Exempt From Filing : 2012-04-27
Returns by Exempt Organizations (Section 501 Organizations) : 2012-04-27
Exempt v. Non Exempt From Filing : 2012-01-27
Foundations : 2010-04-02
Expenditure Responsibility : 2010-04-02
Excise Tax on "Jeopardizing" Investments : 2010-04-02
Aggregate Tax Benefit : 2010-04-02
Definition of Self-Dealing : 2010-04-02
Excise Taxes on Taxable Expenditures : 2010-04-02
Returns by Exempt Organizations (Section 501 Organizations) : 2010-04-02
Termination Under Section 507(a)(1) : 2010-04-02
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2010-04-02
Definitions of Principal Terms : 2010-04-02
Returns by Exempt Organizations (Section 501 Organizations) : 2007-09-07
Charitable, Etc. Contributions and Gifts : 2007-09-07
Exempt v. Non Exempt From Filing : 2006-06-02
Exempt v. Non Exempt From Filing : 2006-04-21
Employee Benefit Organization (See Also 0501.09-00) : 2006-04-14
Returns by Exempt Organizations (Section 501 Organizations) : 2006-04-14
Exempt v. Non Exempt From Filing : 2006-03-24
Exempt v. Non Exempt From Filing : 2006-02-17
Returns by Exempt Organizations (Section 501 Organizations) : 2006-02-17
Exempt v. Non Exempt From Filing : 2006-01-06
Exempt v. Non Exempt From Filing : 2005-12-09
Exempt v. Non Exempt From Filing : 2005-11-11
Exempt v. Non Exempt From Filing : 2005-07-08
Exempt v. Non Exempt From Filing : 2005-05-13
Returns by Exempt Organizations (Section 501 Organizations) : 2005-04-08
Exempt v. Non Exempt From Filing : 2004-09-03
Continuation of Private Foundation Status : 2002-10-11
Expenditure Responsibility : 2002-10-11
Foundations : 2002-10-11
Termination of Private Foundation Status : 2002-10-11
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2002-10-11
Qualifying Distribution : 2002-10-11
Private Foundation : 2002-10-11
Qualifying Distribution : 2002-08-23
Expenditure Responsibility : 2002-08-23
Foundations : 2002-08-23
Termination of Private Foundation Status : 2002-08-23
Excise Tax on "Jeopardizing" Investments : 2002-08-23
Private Foundation : 2002-08-23
Definition of Self-Dealing : 2002-08-23
Excise Taxes on Excess Business Holdings : 2002-08-23
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2002-08-23
Continuation of Private Foundation Status : 2002-08-23
Exempt v. Non Exempt From Filing : 2002-04-05
Income of States, Municipalities, etc. : 2002-04-05
Foundations : 2001-04-20
Private Foundation : 2001-04-20
Termination of Private Foundation Status : 2001-04-20
Expenditure Responsibility : 2001-04-20
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2001-04-20
Qualifying Distribution : 2001-04-20
Excise Tax on "Jeopardizing" Investments : 2001-04-20
Continuation of Private Foundation Status : 2001-04-20
Definition of Self-Dealing : 2001-04-20
Excise Taxes on Excess Business Holdings : 2001-04-20
Excise Tax on "Jeopardizing" Investments : 2001-04-13
Continuation of Private Foundation Status : 2001-04-13
Definition of Self-Dealing : 2001-04-13
Expenditure Responsibility : 2001-04-13
Termination of Private Foundation Status : 2001-04-13
Foundations : 2001-04-13
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2001-04-13
Qualifying Distribution : 2001-04-13
Private Foundation : 2001-04-13
Foundations : 2001-02-16
Definition of Self-Dealing : 2001-02-16
Qualifying Distribution : 2001-02-16
Expenditure Responsibility : 2001-02-16
Termination of Private Foundation Status : 2001-02-16
Continuation of Private Foundation Status : 2001-02-16
Minimum Investment Return : 2001-02-16
Excise Tax on "Jeopardizing" Investments : 2001-02-16
Private Foundation : 2001-02-16
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2001-02-16
Termination of Private Foundation Status : 2001-01-19
Definition of Self-Dealing : 2001-01-19
Expenditure Responsibility : 2001-01-19
Exempt Organizations : 2001-01-19
Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) : 2001-01-19
Foundations : 2001-01-19
Excise Tax on "Jeopardizing" Investments : 2001-01-19
Private Foundation : 2001-01-19
Continuation of Private Foundation Status : 2001-01-19
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2001-01-19
Exempt v. Non Exempt From Filing : 2000-12-08
Returns by Exempt Organizations (Section 501 Organizations) : 2000-11-17
Termination of Private Foundation Status : 2000-10-13
Qualifying Distribution : 2000-10-13
Expenditure Responsibility : 2000-10-13
Foundations : 2000-10-13
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-10-13
Definition of Self-Dealing : 2000-10-13
Excise Tax on "Jeopardizing" Investments : 2000-10-13
Private Foundation : 2000-10-13
Foundations : 2000-09-15
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-09-15
Expenditure Responsibility : 2000-09-15
Definition of Self-Dealing : 2000-09-15
Excise Tax on "Jeopardizing" Investments : 2000-09-15
Private Foundation : 2000-09-15
Termination of Private Foundation Status : 2000-09-15
Qualifying Distribution : 2000-09-15
Private Foundation : 2000-05-26
Definition of Self-Dealing : 2000-05-26
Expenditure Responsibility : 2000-05-26
Exempt Organizations : 2000-05-26
Foundations : 2000-05-26
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-05-26
Qualifying Distribution : 2000-05-26
Termination Under Section 507(a)(1) : 2000-05-26
Termination Under Section 507(a)(1) : 2000-03-03
Definition of Self-Dealing : 2000-03-03
Excise Tax on "Jeopardizing" Investments : 2000-03-03
Private Foundation : 2000-03-03
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-03-03
Qualifying Distribution : 2000-03-03
Expenditure Responsibility : 2000-03-03
Termination of Private Foundation Status : 2000-01-21
Private Foundation : 2000-01-21
Definition of Self-Dealing : 2000-01-21
Excise Taxes on Excess Business Holdings : 2000-01-21
Expenditure Responsibility : 2000-01-21
Foundations : 2000-01-21
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-01-21
Qualifying Distribution : 2000-01-21
Excise Tax on "Jeopardizing" Investments : 2000-01-21
Liability of Transferee Organizations : 1999-09-24
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 1999-09-24
Qualifying Distribution : 1999-09-24
Expenditure Responsibility : 1999-09-24
Aggregate Tax Benefit : 1999-09-24
Definition of Self-Dealing : 1999-09-24
Definition of Taxable Expenditure : 1999-09-24
Exempt v. Non Exempt From Filing : 1999-09-24
Private Foundation Defined : 1999-09-17
Definition of Self-Dealing : 1999-09-17
Excise Tax on "Jeopardizing" Investments : 1999-09-17
Private Foundation : 1999-09-17
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 1999-09-17
Qualifying Distribution : 1999-09-17
Expenditure Responsibility : 1999-09-17
Termination of Private Foundation Status : 1999-09-17
Termination of Private Foundation Status : 1999-08-13
Qualifying Distribution : 1999-08-13
Excise Tax on "Jeopardizing" Investments : 1999-08-13
Private Foundation : 1999-08-13
Private Foundation Defined : 1999-08-13
Definition of Self-Dealing : 1999-08-13
Excise Taxes on Excess Business Holdings : 1999-08-13
Expenditure Responsibility : 1999-08-13
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 1999-08-13
Private Foundation Defined : 1999-07-30
Definition of Self-Dealing : 1999-07-30
Expenditure Responsibility : 1999-07-30
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 1999-07-30
Qualifying Distribution : 1999-07-30
Excise Tax on "Jeopardizing" Investments : 1999-07-30
Private Foundation : 1999-07-30
Termination of Private Foundation Status : 1999-07-02
Qualifying Distribution : 1999-07-02
Expenditure Responsibility : 1999-07-02
Definition of Self-Dealing : 1999-07-02
Excise Tax on "Jeopardizing" Investments : 1999-07-02
Private Foundation : 1999-07-02
Professional Associations (See Also 0501.03-11) : 1999-05-14
Lobbying Proxy Tax : 1999-05-14
Expenditure Responsibility : 1999-02-05
Private Foundation : 1999-02-05
Excise Tax on "Jeopardizing" Investments : 1999-02-05
Qualifying Distribution : 1999-02-05
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 1999-02-05