Subchapter F—Exempt Organizations

        

        


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.