Exempt Organizations

Sections

• 1.501(a)-1
  § 1.501(a)-1 Exemption from taxation.
• 1.501(c)(2)-1
  § 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
• 1.501(c)(3)-1
  § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
• 1.501(c)(4)-1
  § 1.501(c)(4)-1 Civic organizations and local associations of employees.
• 1.501(c)(5)-1
  § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
• 1.501(c)(6)-1
  § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
• 1.501(c)(7)-1
  § 1.501(c)(7)-1 Social clubs.
• 1.501(c)(8)-1
  § 1.501(c)(8)-1 Fraternal beneficiary societies.
• 1.501(c)(9)-1
  § 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
• 1.501(c)(9)-2
  § 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
• 1.501(c)(9)-3
  § 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
• 1.501(c)(9)-4
  § 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
• 1.501(c)(9)-5
  § 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
• 1.501(c)(9)-6
  § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
• 1.501(c)(9)-7
  § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
• 1.501(c)(9)-8
  § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
• 1.501(c)(10)-1
  § 1.501(c)(10)-1 Certain fraternal beneficiary societies.
• 1.501(c)(12)-1
  § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
• 1.501(c)(13)-1
  § 1.501(c)(13)-1 Cemetery companies and crematoria.
• 1.501(c)(14)-1
  § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
• 1.501(c)(15)-1
  § 1.501(c)(15)-1 Mutual insurance companies or associations.
• 1.501(c)(16)-1
  § 1.501(c)(16)-1 Corporations organized to finance crop operations.
• 1.501(c)(17)-1
  § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
• 1.501(c)(17)-2
  § 1.501(c)(17)-2 General rules.
• 1.501(c)(17)-3
  § 1.501(c)(17)-3 Relation to other sections of the Code.
• 1.501(c)(18)-1
  § 1.501(c)(18)-1 Certain funded pension trusts.
• 1.501(c)(19)-1
  § 1.501(c)(19)-1 War veterans organizations.
• 1.501(c)(21)-1
  § 1.501(c)(21)-1 Black lung trusts—certain terms.
• 1.501(c)(21)-2
  § 1.501(c)(21)-2 Same—trust instrument.
• 1.501(c)(29)-1
  § 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
• 1.501(d)-1
  § 1.501(d)-1 Religious and apostolic associations or corporations.
• 1.501(e)-1
  § 1.501(e)-1 Cooperative hospital service organizations.
• 1.501(h)-1
  § 1.501(h)-1 Application of the <em>expenditure test</em> to expenditures to influence legislation; introduction.
• 1.501(h)-2
  § 1.501(h)-2 Electing the expenditure test.
• 1.501(h)-3
  § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
• 1.501(r)-0
  § 1.501(r)-0 Outline of regulations.
• 1.501(r)-1
  § 1.501(r)-1 Definitions.
• 1.501(r)-2
  § 1.501(r)-2 Failures to satisfy section 501(r).
• 1.501(r)-3
  § 1.501(r)-3 Community health needs assessments.
• 1.501(r)-4
  § 1.501(r)-4 Financial assistance policy and emergency medical care policy.
• 1.501(r)-5
  § 1.501(r)-5 Limitation on charges.
• 1.501(r)-6
  § 1.501(r)-6 Billing and collection.
• 1.501(r)-7
  § 1.501(r)-7 Effective/applicability dates.
• 1.502-1
  § 1.502-1 Feeder organizations.
• 1.503(a)-1
  § 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions.
• 1.503(b)-1
  § 1.503(b)-1 Prohibited transactions.
• 1.503(c)-1
  § 1.503(c)-1 Future status of organizations denied exemption.
• 1.503(d)-1
  § 1.503(d)-1 Cross references.
• 1.503(e)-1
  § 1.503(e)-1 Special rules.
• 1.503(e)-2
  § 1.503(e)-2 Requirements.
• 1.503(e)-3
  § 1.503(e)-3 Effective dates.
• 1.503(f)-1
  § 1.503(f)-1 Loans by employers who are prohibited from pledging assets.
• 1.504-1
  § 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
• 1.504-2
  § 1.504-2 Certain transfers made to avoid section 504(a).
• 1.505(c)-1T
  § 1.505(c)-1T Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
• 1.506-1
  § 1.506-1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4).