26 USC Subtitle A, CHAPTER 1, Subchapter F: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter F: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter F-Exempt Organizations
Jump To: MiscellaneousAmendments

Subchapter F-Exempt Organizations

Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain exempt organizations.
IV.
Farmers' cooperatives.
V.
Shipowners' protection and indemnity associations.
VI.
Political organizations.
VII.
Certain homeowners associations.
VIII.
Certain Savings Entities 1

        

IX.2
Trump accounts.2

        


Editorial Notes

Amendments

2025- Pub. L. 119–21, title VII, §70204(a)(4)(A), July 4, 2025, 139 Stat. 185 , added item for part IX.

2018- Pub. L. 115–141, div. U, title IV, §401(a)(121), Mar. 23, 2018, 132 Stat. 1190 , substituted "Certain Savings Entities" for "Certain Savings Entities." in item for part VIII.

2014- Pub. L. 113–295, div. B, title I, §102(e)(5), Dec. 19, 2014, 128 Stat. 4062 , substituted "Certain Savings Entities" for "Higher education savings entities" in item for part VIII.

1997- Pub. L. 105–34, title II, §211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812 , substituted "Higher education savings entities" for "Qualified State tuition programs" in item for part VIII.

1996- Pub. L. 104–188, title I, §1806(b)(2), Aug. 20, 1996, 110 Stat. 1898 , added item for part VIII.

1976- Pub. L. 94–455, title XXI, §2101(d), Oct. 4, 1976, 90 Stat. 1899 , added item for part VII.

1975- Pub. L. 93–625, §10(d), Jan. 3, 1975, 88 Stat. 2119 , added item for part VI.

1969- Pub. L. 91–172, title I, §101(j)(58), Dec. 30, 1969, 83 Stat. 532 , added item for part II and redesignated items for former parts II, III and IV as parts III, IV and V, respectively.

1 So in original. Probably should be "Certain savings entities."

2 Period editorially supplied.