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) or (17) of section 501(c)
- §506 Organizations required to notify Secretary of intent to operate under 501(c)(4)