The Nonprofit FAQ

Is the federal tax code available online?

The House of Representatives has the entire US Code in searchable form available online at http://uscode.house.gov/. The Office of the Law Revision Counsel maintains this text and revises it as Acts of Congress require. There are several other ways to access the US Code online, but they generally are based on older versions that may not contain the current version of the text. See http://www.taxsites.com/federal.html#code for links to several of these; one of the most convenient (but based on the text as of 1994) is a fully cross-referenced HTML version at http://www.fourmilab.ch/ustax/ To find the sections of the code that are most often of interest to people working with nonprofits, use the search tool at http://uscode.house.gov and enter '26' in the title field and '501' (or '509' for private foundations) in the section field (do not type the quotation marks). Posted 7/28/04 -- PB