US PART I — GENERAL RULE
- § 501. — Exemption from tax on corporations, certain trusts, etc.
- § 502. — Feeder organizations.
- § 503. — Requirements for exemption.
- § 504. — Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities.
- § 505. — Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c).