501A

501A refers to a provision of the United States Internal Revenue Code that provides for the exemption of certain organizations from federal income taxation. The provision, formally titled Section 501(a), is part of Title 26 of the Code and is one of the most frequently cited sections in discussions of charitable and non‑profit status.

Section 501(a) establishes the general principle that an organization is exempt from taxation if it is organized and operated purely for religious, charitable, scientific, literary, educational or other purposes that serve public benefit. The provision requires that the organization’s purposes be exclusively of the nature delineated in the Code and that no part of its earnings be distributed to private shareholders or individuals with an interest in its success. It also requires that the organization’s activities not be engaged in for the mere benefit of private interests.

The law’s language is largely descriptive, setting out a series of categories that an applicant organization can potentially claim. In practice, approval for exemption under Section 501(a) is granted by the Internal Revenue Service following a formal application (Form 1023 for charities, Form 1024 for other exempt entities). The determination hinges on a range of factors, including organizational structure, governing documents, and the nature of its activities.

Because Section 501(a) is a foundational legal text in U.S. non‑profit law, it is often cited in academic discussions of tax‑exemption, in the statutes of other countries addressing similar regimes, and in legal proceedings addressing compliance or litigation involving exempt organizations. It remains a cornerstone of the American tax code’s framework for supporting civil society.