Subchapter F: Exempt Organizations
Part I: GENERAL RULE
- Section 501: Exemption from tax on corporations, certain trusts, etc.
- Section 502: Feeder organizations
- Section 503: Requirements for exemption
- Section 504: Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- Section 505: Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- Section 506: Organizations required to notify Secretary of intent to operate under 501(c)(4)
Part IV: FARMERS’ COOPERATIVES
- Section 521: Exemption of farmers’ cooperatives from tax
- [Section 522: Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]