TITLE 26. INTERNAL REVENUE CODE § 6033. Returns by exempt organizations [Caution: For the inflation adjustment of certain items in this section, see the Revenue Procedure which appears as 26 USCS § 1 note.]., 26 USCS § 6033
Summary
(a) Organizations required to file.
(1) In general. Except as provided in paragraph (3), every organization exempt from taxation under section 501(a) [26 USCS § 501(a)] shall file an annual return, stating specifically the items of gross income, receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the Secretary may by forms or regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary may from time to time prescribe; except that, in the discretion of the Secretary, any organization described in section 401(a) [26 USCS § 401(a)] may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organization.