# Pub. L. 89-352: changes to the Internal Revenue Code

1966-02-02, 80 Stat. 4. Source: <https://www.govinfo.gov/link/plaw/89/public/352>.

## Legislative history

- Bill: [H.R. 327](https://www.congress.gov/bill/89th-congress/house-bill/327)

## § 501: Exemption from tax on corporations, certain trusts, etc.

- § 501(c)(14): Pub. L. 89–352 designated as subpar. (A) provisions covering credit unions which were formerly set out preceding subpar. (A), designated as subpar. (B) and clauses (i), (ii), and (iii) thereunder 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), respectively, and added subpar. (C).

## § 511: Imposition of tax on unrelated business income of charitable, etc., organizations

- § 511(a)(2)(A): Pub. L. 89–352 inserted “(14)(B) or (C),” after “(6),” in heading and in text.