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Internal Revenue Code · 26 U.S.C.

Subchapter F. Exempt Organizations

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I GENERAL RULE §§ 501–506

    1. § 501 Exemption from tax on corporations, certain trusts, etc.
    2. § 502 Feeder organizations
    3. § 503 Requirements for exemption
    4. § 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
    5. § 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
    6. § 506 Organizations required to notify Secretary of intent to operate under 501(c)(4)

  2. Part II PRIVATE FOUNDATIONS §§ 507–509

    1. § 507 Termination of private foundation status
    2. § 508 Special rules with respect to section 501(c)(3) organizations
    3. § 509 Private foundation defined

  3. Part III TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS §§ 511–515

    1. § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
    2. § 512 Unrelated business taxable income
    3. § 513 Unrelated trade or business
    4. § 514 Unrelated debt-financed income
    5. § 515 Taxes of foreign countries and possessions of the United States

  4. Part IV FARMERS’ COOPERATIVES §§ 521–522

    1. § 521 Exemption of farmers’ cooperatives from tax
    2. § 522 Repealed

  5. Part V SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS § 526

    1. § 526 Shipowners’ protection and indemnity associations

  6. Part VI POLITICAL ORGANIZATIONS § 527

    1. § 527 Political organizations

  7. Part VII CERTAIN HOMEOWNERS ASSOCIATIONS § 528

    1. § 528 Certain homeowners associations

  8. Part VIII CERTAIN SAVINGS ENTITIES §§ 529–530

    1. § 529 Qualified tuition programs
    2. § 529A Qualified ABLE programs
    3. § 530 Coverdell education savings accounts

  9. Part IX TRUMP ACCOUNTS § 530A

    1. § 530A Trump accounts