Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section504&num=0&edition=prelim
Timestamp: 2020-01-18 17:12:51
Document Index: 422411274

Matched Legal Cases: ['§ 504', '§504', '§1307', '§10711', '§6', '§101', '§10711', '§10711', '§1307']

[USC02] 26 USC 504: Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
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26 USC 504: Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities Text contains those laws in effect on January 17, 2020
§504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
An organization which-
(1) was exempt (or was determined by the Secretary to be exempt) from taxation under section 501(a) by reason of being an organization described in section 501(c)(3), and
(2) is not an organization described in section 501(c)(3)-
(A) by reason of carrying on propaganda, or otherwise attempting, to influence legislation, or
(B) by reason of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office,
(Added Pub. L. 94–455, title XIII, §1307(a)(2), Oct. 4, 1976, 90 Stat. 1721 ; amended Pub. L. 100–203, title X, §10711(b)(1), (2)(A), Dec. 22, 1987, 101 Stat. 1330–464 .)
A prior section 504, acts Aug. 16, 1954, ch. 736, 68A Stat. 168 ; Oct. 22, 1968, Pub. L. 90–630, §6(a), 82 Stat. 1330 , related to denial of exemption, prior to repeal by Pub. L. 91–172, title I, §101(j)(15), Dec. 30, 1969, 83 Stat. 527 . For effective date of repeal, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
1987-Pub. L. 100–203, §10711(b)(2)(A), substituted "substantial lobbying or because of political activities" for "substantial lobbying" in section catchline.
Subsec. (a)(2). Pub. L. 100–203, §10711(b)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: "is not an organization described in section 501(c)(3) by reason of carrying on propaganda, or otherwise attempting, to influence legislation,".
Pub. L. 94–455, title XIII, §1307(a)(3), Oct. 4, 1976, 90 Stat. 1722 , provided that: "It is the intent of Congress that enactment of this section [amending section 501 and enacting section 504 of this title] is not to be regarded in any way as an approval or disapproval of the decision of the Court of Appeals for the Tenth Circuit in Christian Echoes National Ministry, Inc. versus United States, 470 F.2d 849 (1972), or of the reasoning in any of the opinions leading to that decision."