Part B: Section 501(c)(3) Organizations
Chapter 2: Organizing Section 501(c)(3) Organizations
Chapter 3: Exempt Purposes and Activities
Chapter 4: Operating for a Public Benefit: The Private Benefit Doctrines
Chapter 5: Lobbying
Chapter 6: Political Activities
Chapter 7: The Public Policy Requirement

Part C: Public Charity or Private Foundation
Chapter 8: Public Charity Status of Section 501(c)(3) Organizations
Chapter 9: Operating Section 501(c)(3) Organizations as Private Foundations
Chapter 10: Transactions Between a Private Foundation and its Directors, Officers, Disqualified Persons, and Government Officials
Chapter 11: Grant-Making Activities of Private Foundations
Chapter 12: Investment Activities of Private Foundations

Part D: Other Exempt Organizations
Chapter 13: Social Welfare Organizations
Chapter 14: Business Leagues
Chapter 15: Agricultural and Labor Organizations
Chapter 16: Social and Fraternal Organizations
Chapter 17: Title Holding Companies
Chapter 18: Political Organizations
Chapter 19: Other Exempt Organizations
Chapter 20: Public Entities

Part E: Unrelated Business Income
Chapter 21: Introduction to the Unrelated Business Income Tax
Chapter 22: General Rules for Unrelated Business Income Taxation
Chapter 23: Modifications to the Unrelated Business Income Tax
Chapter 24: Special Rules for Social Clubs, Voluntary Employees’ Beneficiary Associations, and Certain Other Exempt Organizations
Chapter 25: Calculating Unrelated Business Taxable Income
Chapter 26: Acquiring, Operating, and Disposing of Debt-Financed Property

Part F: Special Structures and Transactions
Chapter 27: Complex Structures: Basic Principles
Chapter 28: Cooperative Activities of Exempt Organizations
Chapter 29: Partnerships and Joint Ventures Involving Section 501(c)(3) Organizations
Chapter 30: Conversions of Status of Section 501(c)(3) Organizations
Chapter 31: Community Foundations and Donor-Advised Funds

Part G: Procedural Requirements, Compliance, and Audits
Chapter 32: Procedures for Obtaining and Maintaining Exemption
Chapter 33: Recordkeeping, Reporting, and Disclosure Requirements and Penalties
Chapter 34: Internal Revenue Service Audits, Appeals, and Litigation

Part H: Foreign Organizations and Operations Abroad
Chapter 35: Foreign Charitable Organizations
Chapter 36: U.S. Organizations Conducting Charitable Activities Abroad

Part I: Exempt Entities and Tax Shelters
Chapter 37: Exempt Entities and Tax Shelters