Exhibit 413

26 U.S.C. § 508 (special rules for section 501(c)(3) organizations)

Exhibit 413 · Statute

26 U.S.C. § 508 (special rules for section 501(c)(3) organizations)

Subsections (a) and (b) shall not apply to— (A) churches, their integrated auxiliaries, and conventions or associations of churches, or

New 501(c)(3) organizations must give notice that they apply for recognition (§508(a)). Subsection (c)(1) excepts churches, their integrated auxiliaries, and conventions or associations of churches, and any non-foundation with normal gross receipts of $5,000 or less. Text read at the Cornell LII copy of the U.S. Code.

Source: United States Congress (Internal Revenue Code)
Date: as in force 2026
Quoted from: 26 U.S.C. § 508(c)(1)(A)
Grade: Primary record
Document: https://www.law.cornell.edu/uscode/text/26/508
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.1: Primary record Federal law excepts churches, their integrated auxiliaries, and conventions or associations of churches from the notice requirement for applying for IRS recognition of exemption (26 U.S.C. § 508(c)(1)(A)) and from filing the annual information return, Form 990 (26 U.S.C. § 6033(a)(3)(A)(i)).