Treasury Regulations · 26 CFR
§ 1.504-1. Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 504
Cite as 26 CFR § 1.504-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 31, 1990 by T.D. 8308
- Issued under
- 26 U.S.C. § 504
- Length
- 246 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 4 regulations; cited by 1
Section 504(a) and this section apply to an organization that is exempt from taxation at any time after October 4, 1976, as an organization described in section 501(c)(3), and that ceases to be described in that section because it—
This section does not apply, however, to an organization that was described in section 501(h)(5) and § 1.501(h)-2(b)(3) (relating generally to churches) for its taxable year immediately preceding the first taxable year for which it is no longer an organization described in section 501(c)(3). An organization to which section 504(a) and this section apply shall not be treated as described in section 501(c)(4) at any time after the organization ceases to be described in section 501(c)(3). Further, an organization denied treatment as an organization described in section 501(c)(4) under this section may not be treated as an organization described in section 501(c) other than as an organization described in section 501(c)(3). For rules relating to recognition of exemption after exemption is denied under section 501(h), § 1.501(h)-3(d).
[T.D. 8308, 55 FR 35592, Aug. 31, 1990]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- § 501 Exemption from tax on corporations, certain trusts, etc.
Regulations it cites
- § 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(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
- § 56.4911-9 Application of section 501(h) to affiliated groups of organizations.
- § 1.501(h)-2 Electing the expenditure test.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8308 (55 FR 35592)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 1.503(e)-1 Special rules.
- § 1.503(e)-2 Requirements.
- § 1.503(e)-3 Effective dates.
- § 1.503(f)-1 Loans by employers who are prohibited from pledging assets.
- § 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
- § 1.504-2 Certain transfers made to avoid section 504(a).
- § 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 Organizations required to notify Commissioner of intent to operate under section 501(c)(4).