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TITLE 26-INTERNAL REVENUE CODE (A) such organization is a disqualified or- ganization (within the meaning of para- graph (5)), or (B) an election under this subsection is not in effect for such organization, nothing in this subsection or in section 4911 shall be construed to affect the interpretation of the phrase, "no substantial part of the ac- tivities of which is carrying on propaganda, or otherwise attempting, to influence legisla- tion," under subsection (c)(3). (8) Affiliated organizations For rules regarding affiliated organizations, see sec- tion 4911(r). (I) Cross reference For nonexemption of Communist-controlled organiza- tions, see section 11(b) of the Internal Security Act of 1950 (64 Stat. 997; 60 U.S.C. 790(b)). (Aug. 16, 1954, ch. 736, 68A Stat. 163; Mar. 13, 1956, ch. 83, § 5(2), 70 Stat. 49; Apr. 22, 1960, Pub. L. 86-428, § 1, 74 Stat. 54; July 14, 1960, Pub. L. 86-667, § 1, 74 Stat. 534; Oct. 16, 1962, Pub. L. 87-834, § 8(d), 76 Stat. 997; Feb. 2, 1966, Pub. L. 89-352, § 1, 80 Stat. 4; Nov. 8, 1966, Pub. L. 89-800, § 6(a), 80 Stat. 1515; June 28, 1968, Pub. L. 90-364, title I, § 109(a), 82 Stat. 269; Dec. 30, 1969, Pub. L. 91-172, title I, §§ 101(j)(3)- (6), 121(b)(5)(A), (6)(A), 83 Stat. 526, 527, 541; Dec. 31, 1970, Pub. L. 91-618, § 1, 84 Stat. 1855; Aug. 29, 1972, Pub. L. 92-418, § 1(a), 86 Stat. 656; June 8, 1974, Pub. L. 93-310, § 3(a), 88 Stat. 235; Jan. 3, 1975, Pub. L. 93-625, § 10(c), 88 Stat. 2119; Oct. 4, 1976, Pub. L. 94-455, title XIII, §§ 1307(a)(1), (d)(1)(A), 1312(a), 1313(a), title XIX, § 1906(b)(13)(A), title XXI, §§ 2113(a), 2134(b), 90 Stat. 1720, 1727, 1730, 1834, 1907, 1927; Oct. 20, 1976, Pub. L. 94-568, §§ 1(a), 2(a), 90 Stat. 2697.) REERENCEs IN TEXT The provisions of subsec. (a) of section 115, referred to In subsec. (f)(3)(B), now comprise section 115 in its entirety, following the deletion therefrom of the subsec. (a) designation by section 1901(a)(19) of Pub. L. 94-455. A MENDMSwTs 1976-Subsec. (c)(3). Pub. L. 94-455, §§ 1313(a), 1307(d)(1)(A), added "or to foster national or interna- tional amateur sports competition (but only if no part of its activities involve the provision of athletic facili- ties or equipment)" following "educational purposes" and added "(except as otherwise provided in subsec- tion (h))" following "influence legislation". Subsec. (c)(7). Pub. L. 94-568, § l(a), deleted require- ment that clubs be "operated exclusively" for specified purposes but required that substantially all of club ac. tivities be for specified purposes. Subsecs. (c)(17), (18). Pub. L. 94-455 § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (c)(20). Pub. L. 94-455, § 2134(b), added par. (20). Subsec. (e)(1)(A). Pub. L. 94-455, § 1312(a), added "clinical" after "food". Subsec. (g). Pub. L. 94-568, § 2(a). notwithstanding provision for insertion after subsec. (g) of a new sub- section, added subsec. "(g) Prohibition of discrimina- tion by certain social clubs". Pub. L. 94-455. § 2113(a), added subsec. (g). Former subsec. (g) redesignated (h). Subsec. (h). Pub. L. 94-568, § 2(a), in providing for in- sertion after subsec. (g) of a new subsection [probably intending subsec. (h) but inserting subsec. "(g) Prohi- bition of discrimination by certain clubs"], redesignat- ed subsec. (h) [probably intending subsec. "(h) Expen- ditures by public charities to influence legislation"], as subsec. (1), notwithstanding another subsec. "(I) Cross reference". Pub. L. 94-455, §§ 1307(a)(1), 2113(a). added subsec. (h). Former subsec. (g), which was redesignated (h), was further redesignated (i). Subsec. (I). Pub. L. 94-568, § 2(a), in providing for in- sertion after subsec. (g) a new subsection [probably in- tending subsec. (h) but inserting subsec. "(g) Prohibi- tion of discrimination by certain clubs"], redesignated subsec. (h) [probably intending subsec. "(h) Expendi- tures by public charities to influence legislation"] as subsec. (l), notwitnstanding another subsec. "(I) Cross reference". Pub. L. 94-455, § 1307(a)(1), redesignated former subsec. (h) as (i). 1975-Subsec. (b). Pub. L. 93-625 inserted references to part VI of this subchapter. 1974-Subsec. (f). Pub. L. 93-310 added subsec. (f) and redesignated former subsec. f) as (g). Subsec. (g). Pub. L. 93-310 designated former subsec. (f) as (g). 1972--Subsec. (c)(19). Pub. L. 92-418 added subsec. (c)(19). 1970--Subsec. (c)(13). Pub. L., 91-618 substituted "corporation chartered solely for the purpose of dis- posal of bodies by burial or cremation which is not permitted" for "corporation chartered solely for burial purposes as a cemetery corporation and is not permit- ted". 1969-Subsec. (a). Pub. L. 91-172, § 101(j)(3), re- moved reference to section 504. Subsee. (b). Pub. L. 91-172, § 101(j)(4), added refer- ence to certain other activities in the heading and to part III in text, and struck out reference to tax on un- related income. Subsec. (c). Pub. L. 91-172, §§ 101(J)(5), 121(b)(6)(A), substituted "part IV" for "part III", following "Corpo- rations organized by an association subject to" and added par. 18. Subsec. (c)(9). Pub. L. 91-172, § 121(b)(5)(A), inserted reference to designated beneficiaries and struck out reference to 85 percent or more income of voluntary employees' beneficiary associations. Subsec. (c)(10). Pub. L. 91-172, § 121(b)(5)(A), substi- tuted provisions concerning domestic fraternal soci- eties, orders, or associations, operating under the lodge system, for provisions covering voluntary em- ployees' beneficiary associations which would pay benefits to designated beneficiaries of members. Subsec. (e). Pub. L. 91-172. § 101(j)(6), substituted "section 170(b)(1(A)(iii)M" for "section 503(b)(5)" in last sentence. 1968-Subsec. (e). Pub. L. 90-364 added subsec. (e). Former subsee. (e) redesignated (f). Subsec. (f). Pub. L. 90-364 redesignated former subpec. (e) as (f). 1966-Subsec. (c)(6). Pub. L. 89-800 Inserted refer- ence to professional football leagues (whether or not administering a pension fund for football players). Subsec. (c)(14). Pub. L. 89-352 denominated as subpar. (A) provisions covering credit unions which were formerly set out preceding subpar. (A), denomi- nated as subpar. (B) and clauses (I), (ii), and (fi) there- under provisions covering corporation or associations without capital stock organized before Sept. 1, 1957, which formerly were set out as provisions preceding subpar. (A) and as subpars. (A). (B), and (C) respec- tively, and added subpar. (C). 1962-Subsec. (c)(15). Pub. L. 87-834 substituted "$150,000" for "$75,000". 1960-Subsec. (c)(14). Pub. L. 86-428 substituted "September 1, 1957" for "September 1, 1951". Subsec. (c)(17). Pub. L. 86-667 added subsec. (c)(17). 1956-Subsec. (c)(15). Act Mar. 13, 1956, substituted "the items described in section 822(b) (other than paragraph (1)(D) thereof)" for "interest, dividends, rents,". Page 379 § 501