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United States Code

Part I

General Rule

501Exemption from tax on corporations, certain trusts, etc.502Feeder organizations 503Requirements for exemption 504Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities 505Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)506Organizations required to notify Secretary of intent to operate under 501(c)(4)