Notes on general rule : US Code - Notes

Search Notes on general rule : US Code - Notes

Sec.
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).

AMENDMENTS
1987 - Pub. L. 100-203, title X, Sec. 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, Sec. 513(b), July 18,
1984, 98 Stat. 865, added item 505.
1976 - Pub. L. 94-455, title XIII, Sec. 1307(d)(3)(B), Oct. 4,
1976, 90 Stat. 1728, added item 504.
1969 - Pub. L. 91-172, title I, Sec. 101(j)(61), Dec. 30, 1969,
83 Stat. 532, struck out item 504 "Denial of exemption".