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) or (17) of section 501(c)
- § 506 - Organizations required to notify Secretary of intent to operate under 501(c)(4)