§501. Creation of body corporate; directors; principal office; agencies — Inbound Citations
15 U.S.C. § 501
Cited by 13 provisions in release 119-102.
Citations to 15 U.S.C. § 501 as a whole
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(4) The term “final determination” includes an Internal Revenue Service determination, after exhaustion of donor’s and donee’s administrative remedies, disallowing the donor’s charitable deduction for the year in which the initial contribution was made because of the donee’s failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26.
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(5) The term “nonprofit organization” means an organization described in section 501(c)(3) of title 26 and exempt from tax under section 501(a) of such title.
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(I) an organization described in section 501(c) of title 26 and exempt from tax under section 501(a) of such title; or
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(I) means an organization described in any paragraph of section 501(c) of title 26, other than paragraph (3), (4), (6), or (19), and exempt from tax under section 501(a) of such title; and
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(I) Any organization that is described in section 501(c)(6) of title 26 and that is exempt from taxation under section 501(a) of such title (excluding professional sports leagues and organizations with the purpose of promoting or participating in a political campaign or other activity) shall be eligible to receive a covered loan if—(aa) the organization does not receive more than 15 percent of its receipts from lobbying activities;(bb) the lobbying activities of the organization do not comprise more than 15 percent of the total activities of the organization;(cc) the cost of the lobbying activities of the organization did not exceed $1,000,000 during the most recent tax year of the organization that ended prior to February 15, 2020; and(dd) the organization employs not more than 300 employees.
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(AA) is described in section 501(c) of title 26 and is exempt from taxation under section 501(a) of such title; or
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(2) the term “private nonprofit organization” means an entity that is described in section 501(c) of title 26 and exempt from taxation under section 501(a) of such title;
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(i) that is described in section 501(c) of title 26 and is exempt from taxation under section 501(a) of that title; and
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(e) With respect to a mortgage loan transaction involving a residential mortgage loan offered at 0 percent interest with only bonafide and reasonable fees and that is primarily for charitable purposes by an organization described in section 501(c)(3) of title 26 and exempt from taxation under section 501(a) of such title, forms HUD–1 and GFE (as defined under section 1024.2(b) of title 12, Code of Federal Regulations) together with a disclosure substantially in the form of the Loan Model Form H–2 (as depicted in Appendix H to part 1026 of title 12, Code of Federal Regulations) shall, collectively, be an appropriate model form for purposes of subsection (b) of this section.
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(3) the term “industry trade association” means an organization exempt from tax, under section 501(c)(3) or (6) of title 26, representing the propane industry;
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(B) that is an organization described in section 501(c)(6) of title 26 and exempt from tax under section 501(a) of such title; and
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(6) The term “private nonprofit organization” means an entity that is described in section 501(c) of title 26 and exempt from tax under section 501(a) of such title.
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(1) is described in paragraph (3), (4), (5), or (6) of section 501(c) of title 26 and exempt from tax under section 501(a) of such title; and