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  • Sec.  501. Exemption from tax on corporations, certain trusts, etc.
  • Sec.  502. Feeder organizations.
  • Sec.  503. Requirements for exemption.
  • Sec.  504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities.
  • Sec.  505. Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c).
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(Last updated May 8, 2002)