Subjgrp 1. Exempt Organizations
- § 1.501(a)-1 - Exemption from taxation.
- § 1.501(c)(2)-1 - Corporations organized to hold title to property for exempt organizations.
- § 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
- § 1.501(c)(4)-1 - Civic organizations and local associations of employees.
- § 1.501(c)(5)-1 - Labor, agricultural, and horticultural organizations.
- § 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade.
- § 1.501(c)(7)-1 - Social clubs.
- § 1.501(c)(8)-1 - Fraternal beneficiary societies.
- § 1.501(c)(9)-1 - Voluntary employees' beneficiary associations, in general.
- § 1.501(c)(9)-2 - Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
- § 1.501(c)(9)-3 - Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
- § 1.501(c)(9)-4 - Voluntary employees' beneficiary associations; inurement.
- § 1.501(c)(9)-5 - Voluntary employees' beneficiary associations; recordkeeping requirements.
- § 1.501(c)(9)-6 - Voluntary employees' beneficiary associations; benefits includible in gross income.
- § 1.501(c)(9)-7 - Voluntary employees' beneficiary associations; section 3(4) of ERISA.
- § 1.501(c)(9)-8 - Voluntary employees' beneficiary associations; effective date.
- § 1.501(c)(10)-1 - Certain fraternal beneficiary societies.
- § 1.501(c)(12)-1 - Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
- § 1.501(c)(13)-1 - Cemetery companies and crematoria.
- § 1.501(c)(14)-1 - Credit unions and mutual insurance funds.
- § 1.501(c)(15)-1 - Mutual insurance companies or associations.
- § 1.501(c)(16)-1 - Corporations organized to finance crop operations.
- § 1.501(c)(17)-1 - Supplemental unemployment benefit trusts.
- § 1.501(c)(17)-2 - General rules.
- § 1.501(c)(17)-3 - Relation to other sections of the Code.
- § 1.501(c)(18)-1 - Certain funded pension trusts.
- § 1.501(c)(19)-1 - War veterans organizations.
- § 1.501(c)(21)-1 - Black lung trusts—certain terms.
- § 1.501(c)(21)-2 - Same—trust instrument.
- § 1.501(c)(29)-1 - CO-OP Health Insurance Issuers.
- § 1.501(d)-1 - Religious and apostolic associations or corporations.
- § 1.501(e)-1 - Cooperative hospital service organizations.
- § 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.
- § 1.501(h)-2 - Electing the expenditure test.
- § 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.
- § 1.501(r)-0 - Outline of regulations.
- § 1.501(r)-1 - Definitions.
- § 1.501(r)-2 - Failures to satisfy section 501(r).
- § 1.501(r)-3 - Community health needs assessments.
- § 1.501(r)-4 - Financial assistance policy and emergency medical care policy.
- § 1.501(r)-5 - Limitation on charges.
- § 1.501(r)-6 - Billing and collection.
- § 1.501(r)-7 - Effective/applicability dates.
- § 1.502-1 - Feeder organizations.
- § 1.503(a)-1 - Denial of exemption to certain organizations engaged in prohibited transactions.
- § 1.503(b)-1 - Prohibited transactions.
- § 1.503(c)-1 - Future status of organizations denied exemption.
- § 1.503(d)-1 - Cross references.
- § 1.503(e)-1 - Special rules.
- § 1.503(e)-2 - Requirements.
- § 1.503(e)-3 - Effective dates.
- § 1.503(f)-1 - Loans by employers who are prohibited from pledging assets.
- § 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
- § 1.504-2 - Certain transfers made to avoid section 504(a).
- § 1.505(c)-1T - Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
- § 1.506-1 - Organizations required to notify Commissioner of intent to operate under section 501(c)(4).