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26 CFR §1.504-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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—
  1. (a)Is an action organization within the meaning of § 1.501(c)(3)-1(c)(3)(ii) or (iv), on account of activities occurring after October 4, 1976, or
  2. (b)Is denied exemption under the provisions of section 501(h) (see § 1.501(h)-3 or § 56.4911-9).