---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF/ptI"
level: "part"
label: "Part I"
heading: "General Rule"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schF-ptI"
sections_count: 6
---

# Part I — General Rule

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter F — Exempt Organizations

## Sections

- [§501. Exemption from tax on corporations, certain trusts, etc.](/usc/26/501.md)
- [§502. Feeder organizations](/usc/26/502.md)
- [§503. Requirements for exemption](/usc/26/503.md)
- [§504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities](/usc/26/504.md)
- [§505. Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)](/usc/26/505.md)
- [§506. Organizations required to notify Secretary of intent to operate under 501(c)(4)](/usc/26/506.md)