The law › Title 26, Internal Revenue Code › Chapter 61
26 U.S.C. 6033: Returns by exempt organizations
Created in 1958 by Public Law 85-866. Changed by 21 later laws. 1 new law this Congress changed it.
3 other sections of the Code cite this one, including 2 U.S.C. 1602, 2 U.S.C. 1610, 15 U.S.C. 636.
2 parts of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (2).
- past change
- enacted this Congress
- proposed
This Congress
- H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (o)
How it got here
2019
2018
- Pub. L. 115–141, §401(d)(6)(B)(v), struck out "including the amount and use of qualified contributions to which section 1400S(a) applies," after "disaster relief activities,". (Consolidated Appropriations Act, 2018) Law text · (b)
- Pub. L. 115–141, §401(a)(258), substituted "statement), and" for "statement)." (Consolidated Appropriations Act, 2018) Law text · (b)
2017
- Pub. L. 115–97 substituted "section 162(e)(4)(B)(ii)" for "section 162(e)(5)(B)(ii)". Law text · (e)
2015
- Pub. L. 114–113 substituted "under subsection (a)—" for "under subsection (a)", inserted par. (1) designation before "the information", substituted "to such organization, and" for "to such organization.", and added par. (2). (Consolidated Appropriations Act, 2016) Law text · (f)
2010
- Pub. L. 111–148, §9007(d)(2), added subpar. (D). (Patient Protection and Affordable Care Act) Law text · (b)
- Pub. L. 111–148, §9007(d)(1), added par. (15) and redesignated former par. (15) as (16). (Patient Protection and Affordable Care Act) Law text · (b), (16)
- Pub. L. 111–148, §1322(h)(2), added subsec. (m) and redesignated former subsec. (m) as (n). (Patient Protection and Affordable Care Act) Law text · (m), (n)
2008
- Pub. L. 110–343 added par. (14) and redesignated former par. (14) as (15). (Emergency Economic Stabilization Act of 2008) Law text · (b), (15)
2006
- Pub. L. 109–222, §516(b)(1)(B), substituted "paragraph (3)" for "paragraph (2)". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (a)
- Pub. L. 109–222, §516(b)(1)(A), added par. (2). Former par. (2) redesignated (3). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (a)
- Pub. L. 109–222, §516(b)(1)(A), redesignated par. (2) as (3). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (a)
- Pub. L. 109–280, §1245(a), inserted "(other than an organization described in section 509(a)(3))" after "paragraph (1)". See Codification note above. (Pension Protection Act of 2006) Law text · (a)
- Pub. L. 109–280, §1205(b)(1), added subsec. (h). Former subsec. (h) redesignated (i). See Codification note above. (Pension Protection Act of 2006) Law text · (h)
- Pub. L. 109–280, §1223(a), added subsec. (i). Former subsec. (i) redesignated (j). See Codification note above. (Pension Protection Act of 2006) Law text · (i)
- Pub. L. 109–280, §1205(b)(1), redesignated subsec. (h) as (i). See Codification note above. (Pension Protection Act of 2006) Law text · (i)
- Pub. L. 109–280, §1223(b), added subsec. (j). Former subsec. (j) redesignated (k). See Codification note above. (Pension Protection Act of 2006) Law text · (j)
- Pub. L. 109–280, §1223(a), redesignated subsec. (i) as (j). See Codification note above. (Pension Protection Act of 2006) Law text · (j)
- Pub. L. 109–280, §1235(a)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above. (Pension Protection Act of 2006) Law text · (k)
- Pub. L. 109–280, §1223(b), redesignated subsec. (j) as (k). See Codification note above. (Pension Protection Act of 2006) Law text · (k)
- Pub. L. 109–280, §1245(b), added subsec. (l). Former subsec. (l) redesignated (m). See Codification note above. (Pension Protection Act of 2006) Law text · (l)
- Pub. L. 109–280, §1235(a)(1), redesignated subsec. (k) as (l). See Codification note above. (Pension Protection Act of 2006) Law text · (l)
- Pub. L. 109–280, §1245(b), redesignated subsec. (l) as (m). See Codification note above. (Pension Protection Act of 2006) Law text · (m)
2002
- Pub. L. 107–276 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "In the case of a political organization required to file a return under section 6012(a)(6)— Law text · (g)
2000
- Pub. L. 106–230 added subsec. (g) and redesignated former subsec. (g) as (h). Law text · (g), (h)
1998
- Pub. L. 105–277 inserted "and" at end of par. (1), redesignated par. (3) as (2), and struck out former par. (2) which read as follows: "a copy of the notice required by section 6104(d) (relating to public inspection of private foundations' annual returns), together with proof of public… (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (c)
1997
- Pub. L. 105–34, §1603(b)(1)(A), in introductory provisions, substituted "the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amou… (Taxpayer Relief Act of 1997) Law text · (b)
- Pub. L. 105–34, §1603(b)(1)(B), inserted at end "except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,". (Taxpayer Relief Act of 1997) Law text · (b)
- Pub. L. 105–34, §1603(b)(2), amended par. (11) generally. Prior to amendment, par. (11) read as follows: "the respective amounts (if any) of the taxes paid by the organization, or any disqualified person with respect to such organization, during the taxable year under section 4958 … (Taxpayer Relief Act of 1997) Law text · (b)
1996
- Pub. L. 104–168, §1312(a), added pars. (10) to (13) and redesignated former par. (10) as (14). (Taxpayer Bill of Rights 2) Law text · (b)
- Pub. L. 104–188, §1703(g)(2), substituted "section 501" for "this subtitle". (Small Business Job Protection Act of 1996) Law text · (e)
- Pub. L. 104–188, §1703(g)(1), added subcl. (iii). (Small Business Job Protection Act of 1996) Law text · (e)
- Pub. L. 104–168, §1312(b), added subsec. (f) and redesignated former subsec. (f) as (g). (Taxpayer Bill of Rights 2) Law text · (f), (g)
1993
- Pub. L. 103–66 added subsec. (e) and redesignated former subsec. (e) as (f). · (e), (f)
1987
- Pub. L. 100–203 added pars. (9) and (10). · (b), (10)
1986
- Pub. L. 99–514 substituted "section 6652(c)" for "section 6652(d)". · (e)
1980
- Pub. L. 96–603 added subsecs. (c) and (d) and redesignated former subsec. (c) as (e). · (c), (d), (e)
1976
- Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (a), (2)
- Pub. L. 94–455, §§1307(a)(4), 1906(b)(13)(A), struck out in provisions preceding par. (1) "or his delegate" after "Secretary" and added par. (8) and sentence at end. · (b)
1974
- Pub. L. 93–406 inserted reference to section 6058 covering provisions relating to information required in connection with certain plans of deferred compensation. · (c)
1969
- Pub. L. 91–172, §101(d)(1), added churches, their integrated auxiliaries, conventions or associations of churches, religious activities of religious orders, and organizations that normally have gross yearly receipts of not more than $5,000, to list of exempt organizations that were exc… · (a)
- Pub. L. 91–172, §101(d)(2)(A), struck out "out of income" after "its disbursements". · (b)
- Pub. L. 91–172, §101(d)(2)(B), (j)(30), redesignated par. (7) as (4) and struck out "and" at end. Former par. (4), making accumulation of income within year as an item of information to be furnished, was struck out. · (b)
- Pub. L. 91–172, §101(d)(2)(B), (C), substituted total of contributions and gifts received during year and contributors' names and addresses for aggregate accumulation of income at beginning of year as item of information to be furnished. · (b)
- Pub. L. 91–172, §101(d)(2)(B), (C), substituted names and addresses of foundation managers for disbursements out of principal in current and prior years as item of information to be furnished. · (b)
- Pub. L. 91–172, §101(d)(2)(B), (C), added par. (7) and redesignated former par. (7) as (4). · (b)
- Pub. L. 91–172, §101(d)(2)(B), struck out par. (8) which made total of contributions and gifts received during year as item of information to be furnished. · (b)
- Pub. L. 91–172, §101(j)(31), inserted cross references to section 6043(b) and 6652(d). · (c)
1958
- Pub. L. 85–866 added par. (8). · (b)
Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.