Nonprofit Accounting Basics

IRS Code Sections Relating to Exempt Organizations

Note: Articles published before January 1, 2017 may be out of date. We are in the process of updating this content.

Updated: 
Jul 20, 2021

The IRS maintains a listing of the code sections that apply to exempt organizations. The link to this information is: www.irs.gov/pub/irs-tege/eo_code_provisions.pdf