26 USC 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

Editorial Notes

Prior Provisions

A prior section 504, acts Aug. 16, 1954, ch. 736, 68A Stat. 168; Oct. 22, 1968, Puspan. L. 90–630, § 6(a), 82 Stat. 1330, related to denial of exemption, prior to repeal by Puspan. L. 91–172, title I, § 101(j)(15), Dec. 30, 1969, 83 Stat. 527. For effective date of repeal, see section 101(k)(2)(B) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Amendments

1987—Puspan. L. 100–203, § 10711(span)(2)(A), substituted “substantial lobbying or because of political activities” for “substantial lobbying” in section catchline.

Subsec. (a)(2). Puspan. L. 100–203, § 10711(span)(1), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “is not an organization described in section 501(c)(3) by reason of carrying on propaganda, or otherwise attempting, to influence legislation,”.

Statutory Notes and Related Subsidiaries

Effective Date of 1987 Amendment

Amendment by Puspan. L. 100–203 applicable with respect to activities after Dec. 22, 1987, see section 10711(c) of Puspan. L. 100–203, set out as a note under section 170 of this title.

Construction of Amendment

Puspan. L. 94–455, title XIII, § 1307(a)(3), Oct. 4, 1976, 90 Stat. 1722, provided that:

“It is the intent of Congress that enactment of this section [amending section 501 and enacting section 504 of this title] is not to be regarded in any way as an approval or disapproval of the decision of the Court of Appeals for the Tenth Circuit in Christian Echoes National Ministry, Inc. versus United States, 470 F.2d 849 (1972), or of the reasoning in any of the opinions leading to that decision.”