IRS laws applicable to NPOs
A non-profit organization is subject to provisions of several sections of the IRS code (title 26). Some common IRS sections relevant to non-profit organizations are:
| IRS Section | Title |
| Section 501 | Exemption from tax on corporations, certain trusts, etc |
| Section 503 | Requirements for Exemption |
| Section 507-509 | Rules related to private foundations |
| Section 511 | Tax on unrelated business income of charitable organizations |
| Section 512 | Unrelated business taxable income |
| Section 664 | Charitable remainder trusts |
| Section 2522 | Charitable and similar gifts |
| Section 4911 | Tax on excess expenditures to influence legislation. |
| Section 4912 | Tax on disqualifying lobbying expenditures of certain organizations |
| Section 4958 | Taxes on excess benefit transactions |
| Section 6685 | Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations |
| Section 6711-6714 | Penalty for non disclosures by exempt organizations |
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