[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.504-1]

[Page 63]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.504-1  Attempts to influence legislation; certain organizations 
formerly described in section 501(c)(3) denied exemption.

    Section 504(a) and this section apply to an organization that is 
exempt from taxation at any time after October 4, 1976, as an 
organization described in section 501(c)(3), and that ceases to be 
described in that section because it--
    (a) Is an action organization within the meaning of Sec. 
1.501(c)(3)-1(c)(3)(ii) or (iv), on account of activities occurring 
after October 4, 1976, or
    (b) Is denied exemption under the provisions of section 501(h) (see 
Sec. 1.501(h)-3 or Sec. 56.4911-9).

This section does not apply, however, to an organization that was 
described in section 501(h)(5) and Sec. 1.501(h)-2(b)(3) (relating 
generally to churches) for its taxable year immediately preceding the 
first taxable year for which it is no longer an organization described 
in section 501(c)(3). An organization to which section 504(a) and this 
section apply shall not be treated as described in section 501(c)(4) at 
any time after the organization ceases to be described in section 
501(c)(3). Further, an organization denied treatment as an organization 
described in section 501(c)(4) under this section may not be treated as 
an organization described in section 501(c) other than as an 
organization described in section 501(c)(3). For rules relating to 
recognition of exemption after exemption is denied under section 501(h), 
Sec. 1.501(h)-3(d).

[T.D. 8308, 55 FR 35592, Aug. 31, 1990]