Section 501(c) of the Internal Revenue Code
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of United States federal tax law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
nonprofit organizations
|
| gptkbp:citation |
26 U.S.C. § 501(c)
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:contains |
gptkb:Section_501(c)(3)
gptkb:Section_501(c)(4) gptkb:Section_501(c)(6) |
| gptkbp:covers |
charitable organizations
religious organizations educational organizations agricultural organizations labor organizations mutual insurance companies business leagues civic leagues social welfare organizations fraternal beneficiary societies cemetery companies |
| gptkbp:dateEnacted |
1954
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishes |
criteria for tax-exempt status
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 501(c) of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
federal tax exemption
|
| gptkbp:bfsParent |
gptkb:501(c)(8)
|
| gptkbp:bfsLayer |
7
|