United States IRC sections
Statute section
IRC section 501
Exemption from tax on corporations, certain trusts, etc.
Country
United States
Section
501
Updated
2026-05-20
Operative text
Section 501(a) exempts from federal income tax organizations described in Section 501(c) or 501(d). Section 501(c)(3) is the most common category, covering religious, charitable, scientific, literary, educational, and certain other organizations that meet the operational and organizational tests.
Cross-references
26 U.S.C. 51126 U.S.C. 4940
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
Cited by
- StatuteIRC §170
Primary sources
- 26 U.S.C. section 501Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.