What organizations are tax-exempt organizations for purposes of the law requiring that certain tax documents be disclosed and copies of those documents be provided to persons requesting them? The law affects organizations exempt from federal income tax under Internal Revenue Code section 501(a) and described in section 501(c) or 501(d). Examples of tax-exempt organization to which the law applies include charities, schools, labor organizations, business leagues, fraternities, social clubs, veterans organizations and voluntary employees' beneficiary associations. See Types of Organizations for more information about these organizations. It also applies to political organizations exempt from taxation under section 527(a). This law does not apply to certain split-interest trusts. Additionally, the law does not affect those organizations that are exempt under other provisions of the Code, for example farmers' cooperatives exempt under section 521, homeowners' associations exempt under section 528 and qualified state tuition programs exempt under section 529.