Exempt Organizations Provisions Internal Revenue Code (Title 26, United States Code)

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Exempt Organizations Provisions –
Internal Revenue Code (Tit le 26, United States Code)

Section Number Subject(s)
501(a) Exemption from taxation
501(b) Tax on unrelated business income and certain other activities
501(c) List of exempt organizations
501(c)(1) Certain instrumentalities of the United States
501(c)(2) Title holding corporations for a single exempt parent organization
501(c)(3) Organizations organized and operated exclusively for religious,
charitable, educational, and other specified purposes
501(c)(4) Civic leagues, social welfare organizations, or
certain local associations of employees
501(c)(5) Labor, agricultural, or horticultural organizations
501(c)(6) Business leagues, chambers of commerce, real estate boards,
boards of trade
501(c)(7) Social and recreation clubs
501(c)(8) Fraternal beneficiary societies
501(c)(9) Voluntary employees’ beneficiary associations (VEBAs)
501(c)(10) Domestic fraternal societies operating under the lodge system
501(c)(11) Local teachers’ retirement fund associations
501(c)(12) Local benevolent life insurance associations, mutual ditch or
irrigation companies, mutual or cooperative
telephone companies, or like organizations
501(c)(13) Nonprofit cemetery companies and crematoria
501(c)(14) Credit unions and other mutual financial organizations
501(c)(15) Small non-life insurance companies
501(c)(16) Crop financing organizations

501(c)(17) Supplemental unemployment benefit trusts
501(c)(18) Pre-1959 employee-funded pension trusts
501(c)(19) Veterans organizations
501(c)(21) Black lung benefit trusts

501(c)(22) Withdrawal Liability Payment Fund Trust

501(c)(23) Pre-1880 veterans organizations providing benefits to
veterans or their dependents
501(c)(24) Pre-1988 single-employer benefit trusts described in section 4049
of the Employee Retirement Income Security Act of 1974
501(c)(25) Title holding corporations or trusts for multiple exempt
parent organizations

501(c)(26) State-sponsored high-risk health coverage

501(c)(27) State-sponsored workers’ compensation reinsurance organizations

501(c)(28) National railroad retirement investment trusts

501(d) Religious and apostolic organizations
501(e) Cooperative hospital service organizations
501(f) Cooperative service organizations of operating educational
501(g) Definition of agricultural
501(h) Expenditures to influence legislation
501(i) Prohibition of discrimination by social clubs
501(j) Special rules for certain amateur sports organizations
501(k) Child care organizations
501(l) Government corporations exempt under section 501(c)(1)
501(m) Organizations providing commercial-type insurance not exempt
from tax

501(n) Charitable risk pools
501(o) Treatment of hospitals participating in provider-sponsored
501(p) Suspension of tax-exempt status of terrorist organizations
501(q) Special rules for credit counseling organizations
501(r ) Non-exemption – Communist-controlled organizations (cross
502 Feeder organizations
503 Prohibited transactions
504 Revocation of exemption – Substantial lobbying activities or
political activities

505 Additional requirements for sections 501(c)(9), 501(c)(17)
or 501(c)(20) organizations
507 Termination of private foundation status

508 Special rules for section 501(c)(3) organizations
509 Private foundation defined
509(a)(1) Organizations described in section 170(b)(1)(A)(i) – (vi) are not
private foundations
509(a)(2) Certain public supported organizations are not private foundations
509(a)(3) Organizations organized and operated to support section 509(a)(1)
or 509(a)(2) organizations are not private foundations.
511 Imposition of tax on unrelated business income
512 Unrelated business taxable income defined
513 Unrelated trade or business defined
514 Unrelated debt-financed income
515 Taxes of foreign countries and United States possessions
521 Exemption of farmers’ cooperatives from tax
527 Political organizations

528 Homeowners association
529 Qualified tuition programs
530 Coverdell education savings accounts
4911 Tax on excess expenditures to influence legislation – Public
4912 Tax on disqualifying lobbying expenditures of certain organizations
– Public charities
4940 Excise tax on investment income – Private foundations
4941 Taxes on self-dealing – Private foundations
4942 Taxes on failure to distribute income – Private foundations
4943 Taxes on excess business holdings – Private foundations
4944 Taxes on investments that jeopardize charitable purposes
– Private foundations

4945 Taxes on taxable expenditures – Private foundations
4946 Private foundation excise taxes – Definitions
4947 Application of private foundation excise taxes to certain
nonexempt trusts
4948 Application of private foundation excise taxes and denial of
exemption to certain foreign organizations
4951 Black lung benefit trusts – Taxes on self-dealing
4952 Black lung benefit trusts – Taxes on taxable expenditures
4953 Black lung benefit trusts – Taxes on excess contributions
4955 Taxes on political expenditures of section 501(c)(3) organizations
4958 Taxes on excess benefit transactions
4961 Abatement of second tier taxes where there is correction
4962 Abatement of first tier taxes in certain cases

4963 First and second tier excise taxes – Definitions
4965 Excise tax on certain tax-exempt entities entering into prohibited
tax shelter transactions
4966 Taxes on taxable distributions – Donor advised funds
4967 Taxes on prohibited benefits – Donor advised funds
4976 Excise taxes – Welfare benefit plans under Code section 419A
6033 Returns by exempt organizations
6034 Returns by split-interest trusts (described in section 4947(a)(2))
6072(e) Time for filing returns for exempt organizations
6081 Extension of time for filing returns
6103 Confidentiality and disclosure of returns and return information
6104 Publicity of information required from certain exempt organizations
and certain trusts
6110 Public inspection of written determinations
6113 Disclosure of nondeductibility of contributions
6115 Disclosure related to quid pro quo contributions
6684 Penalties with respect to liability for tax under Chapter 42 (sections
4940 – 4967)
6685 Penalty with respect to public inspection requirements for certain
tax-exempt organizations
6710 Penalty for failure to disclose that contributions are nondeductible

6711 Penalty for failure by tax-exempt organization to disclose that
certain information or service is available from federal government
6714 Penalty for failure to meet disclosure requirements for quid pro quo
6720 Penalty for fraudulent acknowledgments of vehicle donations
(motor vehicles , boats, and airplanes)
6720B Penalty for falsely identifying exempt use property
6852 Termination assessments – flagrant political expenditures by
section 501(c)(3) organizations
7409 Action to enjoin flagrant political expenditures of section 501(c)(3)
7428 Declaratory judgments relating to status and classification of
organizations under section 501(c)(3) and related sections

Last Updated: July 8, 2009