26 U.S.C. ยง 501
United States Code, 2018 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter F - Exempt Organizations
PART I - GENERAL RULE
Sec. 501 - Exemption from tax on corporations, certain trusts, etc.
From the U.S. Government Publishing Office,