A 60-02/501.2008

2008 Revisions to the Uniform Interstate Family Support Act is a technical assistance tool for state and local child support agencies This resource discusses those changes that will have the most significant impact on IV-D child support caseworkers and attorneys

18 1984 it could only qualify for Section 501(c)(1) exemption if the exemption was specifically provided for in the Code Section 501(l) was created for the list of these government corporations (3) Thus on July 18 1984 all new Section 501(c)(1) organizations must be referred to by name as exempt within Section 501(l)

501(c)(5) has been the same five words for over one hundred years (2) Section 501(a) says in part an organization described in subsection (c) shall be exempt from taxation Section 501(c)(5) then simply states “Labor agricultural or horticultural organizations ” Though only two letters the word

501 (c)(3) Compliance Guide for Tax-Exempt Organizations (Other than 501(c)(3) Public Charities and Private Foundations) F ederal tax law provides tax benefits to nonprofit organizations recognized as exempt from federal income tax under section 501(a) of the Internal Revenue Code (the Code)