Federal Tax Regulations - Exempt Organizations
Treasury Regulations (26 C.F.R. § )
Treasury regulations (Title 26 of the Code of Federal Regulations)—commonly referred to as Federal tax regulations—pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury. The links on this site are to the most recent edition of the regulations, as published by the Code of Federal Regulations; the linked page explains how to check for changes made after the edition date.
This list of Federal tax regulations sections may help your search.