Capital Absorption Opportunity · Tax-exempt organizations (26 U.S.C. § 501)
501(c) Organizations
Definition
Organizations listed in section 501(c) of the Internal Revenue Code, which section 501(a) exempts from federal income tax, while section 501(b) still taxes their unrelated business income.[1] The list first appeared in the Internal Revenue Code of 1954, which the Tax Reform Act of 1986 redesignated as the Internal Revenue Code of 1986.[2]
Subsections
- 501(c)(1) Organizations
- 501(c)(2) Organizations
- 501(c)(3) Organizations
- 501(c)(4) Organizations
- 501(c)(5) Organizations
- 501(c)(6) Organizations
- 501(c)(7) Organizations
- 501(c)(8) Organizations
- 501(c)(9) Organizations
- 501(c)(10) Organizations
- 501(c)(11) Organizations
- 501(c)(12) Organizations
- 501(c)(13) Organizations
- 501(c)(14) Organizations
- 501(c)(15) Organizations
- 501(c)(16) Organizations
- 501(c)(17) Organizations
- 501(c)(18) Organizations
- 501(c)(19) Organizations
- 501(c)(20) Organizations
- 501(c)(21) Organizations
- 501(c)(22) Organizations
- 501(c)(23) Organizations
- 501(c)(24) Organizations
- 501(c)(25) Organizations
- 501(c)(26) Organizations
- 501(c)(27) Organizations
- 501(c)(28) Organizations
- 501(c)(29) Organizations
Federal law
- Internal Revenue Code of 1954, Pub. L. 83-591, ch. 736, § 501, 68A Stat. 163. Enacted section 501 (exemption under subsection (a), list of exempt organizations in subsection (c)) as part of the Internal Revenue Code of 1954. Official text: govinfo.gov, U.S. Government Publishing Office.
- Tax Reform Act of 1986, Pub. L. 99-514, § 2, 100 Stat. 2095. Redesignated the Internal Revenue Code of 1954 as the Internal Revenue Code of 1986. Official text: govinfo.gov, U.S. Government Publishing Office.