Subchapter F. Exempt Organizations

Part I. General Rule

• 26 U.S.C. § 501 Exemption From Tax On Corporations, Certain Trusts, Etc.
• 26 U.S.C. § 502 Feeder Organizations
• 26 U.S.C. § 503 Requirements For Exemption
• 26 U.S.C. § 504 Status After Organization Ceases to Qualify For Exemption Under Section 501(c)(3) Because of Substantial Lobbying Or Because of Political Activities
• 26 U.S.C. § 505 Additional Requirements For Organizations Described In Paragraph (9) Or (17) of Section 501(c)
• 26 U.S.C. § 506 Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4)

Part II. Private Foundations

• 26 U.S.C. § 507 Termination of Private Foundation Status
• 26 U.S.C. § 508 Special Rules With Respect to Section 501(c)(3) Organizations
• 26 U.S.C. § 509 Private Foundation Defined

Part III. Taxation of Business Income of Certain Exempt Organizations

• 26 U.S.C. § 511 Imposition of Tax On Unrelated Business Income of Charitable, Etc., Organizations
• 26 U.S.C. § 512 Unrelated Business Taxable Income
• 26 U.S.C. § 513 Unrelated Trade Or Business
• 26 U.S.C. § 514 Unrelated Debt-Financed Income
• 26 U.S.C. § 515 Taxes of Foreign Countries and Possessions of the United States

Part IV. Farmers' Cooperatives

• 26 U.S.C. § 521 Exemption of Farmers' Cooperatives From Tax
• 26 U.S.C. § 522 Repealed

Part V. Shipowners' Protection and Indemnity Associations

• 26 U.S.C. § 526 Shipowners' Protection and Indemnity Associations

Part VI. Political Organizations

• 26 U.S.C. § 527 Political Organizations

Part VII. Certain Homeowners Associations

• 26 U.S.C. § 528 Certain Homeowners Associations

Part VIII. Certain Savings Entities

• 26 U.S.C. § 529 Qualified Tuition Programs
• 26 U.S.C. § 529A Qualified Able Programs
• 26 U.S.C. § 530 Coverdell Education Savings Accounts