§ 1.501(a)-1 Exemption from taxation
§ 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations
§ 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals
§ 1.501(c)(4)-1 Civic organizations and local associations of employees
§ 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations
§ 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade
§ 1.501(c)(7)-1 Social clubs
§ 1.501(c)(8)-1 Fraternal beneficiary societies
§ 1.501(c)(9)-1 Voluntary employees’ beneficiary associations, in general
§ 1.501(c)(9)-2 Membership in a voluntary employees’ beneficiary association; employees; voluntary association of employees
§ 1.501(c)(9)-3 Voluntary employees’ beneficiary associations; life, sick, accident, or other benefits
§ 1.501(c)(9)-4 Voluntary employees’ beneficiary associations; inurement
§ 1.501(c)(9)-5 Voluntary employees’ beneficiary associations; recordkeeping requirements
§ 1.501(c)(9)-6 Voluntary employees’ beneficiary associations; benefits includible in gross income
§ 1.501(c)(9)-7 Voluntary employees’ beneficiary associations; section 3(4) of ERISA
§ 1.501(c)(9)-8 Voluntary employees’ beneficiary associations; effective date
§ 1.501(c)(10)-1 Certain fraternal beneficiary societies
§ 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations
§ 1.501(c)(13)-1 Cemetery companies and crematoria
§ 1.501(c)(14)-1 Credit unions and mutual insurance funds
§ 1.501(c)(15)-1 Mutual insurance companies or associations
§ 1.501(c)(16)-1 Corporations organized to finance crop operations
§ 1.501(c)(17)-1 Supplemental unemployment benefit trusts
§ 1.501(c)(17)-2 General rules
§ 1.501(c)(17)-3 Relation to other sections of the Code
§ 1.501(c)(18)-1 Certain funded pension trusts
§ 1.501(c)(19)-1 War veterans organizations
§ 1.501(c)(21)-1 Black lung trusts–certain terms
§ 1.501(c)(21)-2 Same–trust instrument
§ 1.501(c)(29)-1 CO-OP Health Insurance Issuers
§ 1.501(d)-1 Religious and apostolic associations or corporations
§ 1.501(e)-1 Cooperative hospital service organizations
§ 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction
§ 1.501(h)-2 Electing the expenditure test
§ 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount
§ 1.501(r)-0 Outline of regulations
§ 1.501(r)-1 Definitions
§ 1.501(r)-2 Failures to satisfy section 501(r)
§ 1.501(r)-3 Community health needs assessments
§ 1.501(r)-4 Financial assistance policy and emergency medical care policy
§ 1.501(r)-5 Limitation on charges
§ 1.501(r)-6 Billing and collection
§ 1.501(r)-7 Effective/applicability dates
§ 1.502-1 Feeder organizations
§ 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions
§ 1.503(b)-1 Prohibited transactions
§ 1.503(c)-1 Future status of organizations denied exemption
§ 1.503(d)-1 Cross references
§ 1.503(e)-1 Special rules
§ 1.503(e)-2 Requirements
§ 1.503(e)-3 Effective dates
§ 1.503(f)-1 Loans by employers who are prohibited from pledging assets
§ 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption
§ 1.504-2 Certain transfers made to avoid section 504(a)
§ 1.505(c)-1T Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary)
§ 1.506-1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4)

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Exempt Organizations

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Credit bureau: An agency that collects individual credit information and sells it for a fee to creditors so they can make a decision on granting loans. Typical clients include banks, mortgage lenders, credit card companies, and other financing companies. (Also commonly referred to as consumer-reporting agency or credit-reporting agency.) Source: OCC
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lineal descendant: Direct descendant of the same ancestors.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recess: A temporary interruption of the legislative business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.