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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