Source: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleA-chap1-subchapF.htm
Timestamp: 2015-03-26 23:46:27
Document Index: 669199527

Matched Legal Cases: ['§211', '§1806', '§2101', '§10', '§101', '§10711', '§513', '§1307', '§101', '§1016']

Subchapter F—Exempt Organizations
I.General rule.
II.Private foundations.
III.Taxation of business income of certain exempt organizations.
IV.Farmers’ cooperatives.
V.Shipowners’ protection and indemnity associations.
VI.Political organizations.
VII.Certain homeowners associations.
VIII.Higher education savings entities.
1997—Pub. L. 105–34, title II, §211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812, substituted “Higher education savings entities” for “Qualified State tuition programs” in part VIII heading.
1996—Pub. L. 104–188, title I, §1806(b)(2), Aug. 20, 1996, 110 Stat. 1898, added part VIII heading.
1976—Pub. L. 94–455, title XXI, §2101(d), Oct. 4, 1976, 90 Stat. 1899, added part VII heading.
1975—Pub. L. 93–625, §10(d), Jan. 3, 1975, 88 Stat. 2119, added part VI heading.
1969—Pub. L. 91–172, title I, §101(j)(58), Dec. 30, 1969, 83 Stat. 532, added part II heading, and redesignated former parts II, III and IV as parts III, IV and V, respectively.
PART I—GENERAL RULE
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), (17), or (20) of section 501(c).
1987—Pub. L. 100–203, title X, §10711(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330–464, substituted “substantial lobbying or because of political activities” for “substantial lobbying” in item 504.
1984—Pub. L. 98–369, div. A, title V, §513(b), July 18, 1984, 98 Stat. 865, added item 505.
1976—Pub. L. 94–455, title XIII, §1307(d)(3)(B), Oct. 4, 1976, 90 Stat. 1728, added item 504.
1969—Pub. L. 91–172, title I, §101(j)(61), Dec. 30, 1969, 83 Stat. 532, struck out item 504 “Denial of exemption”.
Subsec. (c)(25)(A). Pub. L. 100–647, §1016(a)(1)(A), inserted at end “For purposes of clause (iii), the term ‘real property’ shall not include