---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF/ptIII"
level: "part"
label: "Part III"
heading: "Taxation of Business Income of Certain Exempt Organizations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schF-ptIII"
sections_count: 5
---

# Part III — Taxation of Business Income of Certain Exempt Organizations

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

## Sections

- [§511. Imposition of tax on unrelated business income of charitable, etc., organizations](/usc/26/511.md)
- [§512. Unrelated business taxable income](/usc/26/512.md)
- [§513. Unrelated trade or business](/usc/26/513.md)
- [§514. Unrelated debt-financed income](/usc/26/514.md)
- [§515. Taxes of foreign countries and possessions of the United States](/usc/26/515.md)