Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Exempt Organizations (§§ 1.501(a)-1 to 1.506-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.501(a)-1 Exemption from taxation.
  2. § 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
  3. § 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.
  4. § 1.501(c)(4)-1 Civic organizations and local associations of employees.
  5. § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
  6. § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
  7. § 1.501(c)(7)-1 Social clubs.
  8. § 1.501(c)(8)-1 Fraternal beneficiary societies.
  9. § 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
  10. § 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
  11. § 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
  12. § 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
  13. § 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
  14. § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
  15. § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
  16. § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
  17. § 1.501(c)(10)-1 Certain fraternal beneficiary societies.
  18. § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
  19. § 1.501(c)(13)-1 Cemetery companies and crematoria.
  20. § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
  21. § 1.501(c)(15)-1 Mutual insurance companies or associations.
  22. § 1.501(c)(16)-1 Corporations organized to finance crop operations.
  23. § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
  24. § 1.501(c)(17)-2 General rules.
  25. § 1.501(c)(17)-3 Relation to other sections of the Code.
  26. § 1.501(c)(18)-1 Certain funded pension trusts.
  27. § 1.501(c)(19)-1 War veterans organizations.
  28. § 1.501(c)(21)-1 Black lung trusts—certain terms.
  29. § 1.501(c)(21)-2 Same—trust instrument.
  30. § 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
  31. § 1.501(d)-1 Religious and apostolic associations or corporations.
  32. § 1.501(e)-1 Cooperative hospital service organizations.
  33. § 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.
  34. § 1.501(h)-2 Electing the expenditure test.
  35. § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
  36. § 1.501(r)-0 Outline of regulations.
  37. § 1.501(r)-1 Definitions.
  38. § 1.501(r)-2 Failures to satisfy section 501(r).
  39. § 1.501(r)-3 Community health needs assessments.
  40. § 1.501(r)-4 Financial assistance policy and emergency medical care policy.
  41. § 1.501(r)-5 Limitation on charges.
  42. § 1.501(r)-6 Billing and collection.
  43. § 1.501(r)-7 Effective/applicability dates.
  44. § 1.502-1 Feeder organizations.
  45. § 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions.
  46. § 1.503(b)-1 Prohibited transactions.
  47. § 1.503(c)-1 Future status of organizations denied exemption.
  48. § 1.503(d)-1 Cross references.
  49. § 1.503(e)-1 Special rules.
  50. § 1.503(e)-2 Requirements.
  51. § 1.503(e)-3 Effective dates.
  52. § 1.503(f)-1 Loans by employers who are prohibited from pledging assets.
  53. § 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
  54. § 1.504-2 Certain transfers made to avoid section 504(a).
  55. § 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).
  56. § 1.506-1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4).