§502. Feeder organizations — Inbound Citations
26 U.S.C. § 502
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 502 as a whole
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(a) An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
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(k) For purposes of the limitation under section 501(a) of the Ethics in Government Act of 1978 (5 U.S.C. App.),1 any compensation for teaching approved under section 502(a)(5) of such Act shall not be treated as outside earned income when received by a judge of the United States Tax Court who has retired under subsection (b) for teaching performed during any calendar year for which such a judge has met the requirements of subsection (c), as certified by the chief judge, or has retired under subsection (b)(4).