Federal Tax Code - Exempt Organizations
Internal Revenue Code (26 U.S.C. §)
Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.). The links on this site are to the current version of the Code, as published on the website of the Government Printing Office. Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.
This list of IRC sections may help your search.