US Code

Tag: Tax Exemptions

  • Part VIII – Higher Education Savings Entities

    Part VIII – Higher Education Savings Entities Higher Education Savings Entities Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VIII Details Reference: Part VIII Legend: Higher Education Savings Entities USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–311, title IV, §408(b)(2), Oct. 4, 2004, 118 Stat. 1192, amended directory language of Pub. L. 107–22, §1(a)(6). See 2001…

  • Part VIII – Higher Education Savings Entities

    Part VIII – Higher Education Savings Entities Higher Education Savings Entities Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VIII Details Reference: Part VIII Legend: Higher Education Savings Entities USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–311, title IV, §408(b)(2), Oct. 4, 2004, 118 Stat. 1192, amended directory language of Pub. L. 107–22, §1(a)(6). See 2001…

  • 26-U.S.C.-508

    26-U.S.C.-508 §508 – Special Rules With Respect to Section 501(C)(3) Organizations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part II > Section 508 Details Reference: Section 508 Legend: §508 – Special Rules With Respect to Section 501(C)(3) Organizations USCode Year: 2013 Provision Content (a) New organizations must notify Secretary that they are applying for recognition of section 501(c)(3) status…

  • Subchapter F –

    Subchapter F – Exempt Organizations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F Details Reference: Subchapter F Legend: Exempt Organizations USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title II, §211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812, substituted Higher education savings entities for Qualified State tuition programs in part VIII heading. 1996—Pub. L. 104–188, title I,…

  • Subchapter F –

    Subchapter F – Exempt Organizations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F Details Reference: Subchapter F Legend: Exempt Organizations USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title II, §211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812, substituted Higher education savings entities for Qualified State tuition programs in part VIII heading. 1996—Pub. L. 104–188, title I,…

  • 26-U.S.C.-507

    26-U.S.C.-507 §507 – Termination of Private Foundation Status Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part II > Section 507 Details Reference: Section 507 Legend: §507 – Termination of Private Foundation Status USCode Year: 2013 Provision Content (a) General rule Except as provided in subsection (b), the status of any organization as a private foundation shall be terminated only…

  • 26-U.S.C.-526

    26-U.S.C.-526 §526 – Shipowners' Protection and Indemnity Associations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part V > Section 526 Details Reference: Section 526 Legend: §526 – Shipowners' Protection and Indemnity Associations USCode Year: 2013 Provision Content There shall not be included in gross income the receipts of shipowners’ mutual protection and indemnity associations not organized for profit, and…

  • 26-U.S.C.-526

    26-U.S.C.-526 §526 – Shipowners' Protection and Indemnity Associations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part V > Section 526 Details Reference: Section 526 Legend: §526 – Shipowners' Protection and Indemnity Associations USCode Year: 2013 Provision Content There shall not be included in gross income the receipts of shipowners’ mutual protection and indemnity associations not organized for profit, and…

  • Part III – Taxation of Business Income of Certain Exempt Organizations

    Part III – Taxation of Business Income of Certain Exempt Organizations Taxation of Business Income of Certain Exempt Organizations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part III Details Reference: Part III Legend: Taxation of Business Income of Certain Exempt Organizations USCode Year: 2013 Provision Content Amendments 1969—Pub. L. 91–172, title I, §§101(a), 121(d)(3)(C), Dec. 30, 1969,…

  • 26-U.S.C.-503

    26-U.S.C.-503 §503 – Requirements For Exemption Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part I > Section 503 Details Reference: Section 503 Legend: §503 – Requirements For Exemption USCode Year: 2013 Provision Content (a) Denial of exemption to organizations engaged in prohibited transactions (1) General rule (A) An organization described in section 501(c)(17) shall not be exempt from taxation…