Tax-exempt organizations on the REG CPA Exam
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Tax-exempt organizations is tested on the REG section of the CPA Exam as blueprint group REG.V.F, in REG Area V, Federal Taxation of Entities (including tax preparation), which carries 23 to 33% of the section.
- Section
- REG, Regulation
- Area
- REG.V, Federal Taxation of Entities (including tax preparation), 23 to 33% of the section
- Group
- REG.V.F, Tax-exempt organizations
- Sources mapped
- 16
Which law is tested under tax-exempt organizations on REG?
On the REG section, tax-exempt organizations is tested against 16 sources: IRC Sec. 501 (Exemption from tax on corporations, certain trusts, etc.); IRC Sec. 507 (Termination of private foundation status); IRC Sec. 508 (Special rules with respect to section 501(c)(3) organizations); IRC Sec. 509 (Private foundation defined); IRC Sec. 511 (Imposition of tax on unrelated business income of charitable, etc., organizations); IRC Sec. 512 (Unrelated business taxable income); IRC Sec. 513 (Unrelated trade or business); IRC Sec. 514 (Unrelated debt-financed income); IRC Sec. 4911 (Tax on excess expenditures to influence legislation); IRC Sec. 4941 (Taxes on self-dealing); IRC Sec. 4946 (Definitions and special rules); IRC Sec. 4955 (Taxes on political expenditures of section 501(c)(3) organizations); IRC Sec. 4958 (Taxes on excess benefit transactions); IRC Sec. 6033 (Returns by exempt organizations); IRC Sec. 6652 (Failure to file certain information returns, registration statements, etc.); Treasury Regulations.
| Source | What it covers | Also tested in |
|---|---|---|
| IRC Sec. 501 | Exemption from tax on corporations, certain trusts, etc. | TCP.II.E |
| IRC Sec. 507 | Termination of private foundation status | Only here |
| IRC Sec. 508 | Special rules with respect to section 501(c)(3) organizations | Only here |
| IRC Sec. 509 | Private foundation defined | Only here |
| IRC Sec. 511 | Imposition of tax on unrelated business income of charitable, etc., organizations | TCP.II.E |
| IRC Sec. 512 | Unrelated business taxable income | TCP.II.E |
| IRC Sec. 513 | Unrelated trade or business | TCP.II.E |
| IRC Sec. 514 | Unrelated debt-financed income | TCP.II.E |
| IRC Sec. 4911 | Tax on excess expenditures to influence legislation | Only here |
| IRC Sec. 4941 | Taxes on self-dealing | TCP.II.E |
| IRC Sec. 4946 | Definitions and special rules | Only here |
| IRC Sec. 4955 | Taxes on political expenditures of section 501(c)(3) organizations | Only here |
| IRC Sec. 4958 | Taxes on excess benefit transactions | TCP.II.E |
| IRC Sec. 6033 | Returns by exempt organizations | Only here |
| IRC Sec. 6652 | Failure to file certain information returns, registration statements, etc. | Only here |
| Treasury Regulations | REG.II.D, REG.IV.D, REG.V.A, REG.V.D, REG.V.E, TCP.II.D |
Is tax-exempt organizations also tested outside REG?
Yes. 8 of the 16 sources behind REG.V.F are also tested in TCP: IRC Sec. 501 (Exemption from tax on corporations, certain trusts, etc.) in TCP.II.E; IRC Sec. 511 (Imposition of tax on unrelated business income of charitable, etc., organizations) in TCP.II.E; IRC Sec. 512 (Unrelated business taxable income) in TCP.II.E; IRC Sec. 513 (Unrelated trade or business) in TCP.II.E; IRC Sec. 514 (Unrelated debt-financed income) in TCP.II.E; IRC Sec. 4941 (Taxes on self-dealing) in TCP.II.E; IRC Sec. 4958 (Taxes on excess benefit transactions) in TCP.II.E; Treasury Regulations in TCP.II.D.
Area, group and weight are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-09-30. The AICPA publishes them quarterly. Which Code sections, rules and standards each group is tested against is PocketCPA's own mapping, built from the citations in its lessons and its blind-verified questions. Section captions are the US Code's own headings, from the Legal Information Institute.
Every REG blueprint group · What is tested on REG · Which standards the CPA Exam tests
Common questions
Is tax-exempt organizations tested on the CPA Exam?
Tax-exempt organizations is tested on the REG section of the CPA Exam as blueprint group REG.V.F, in REG Area V, Federal Taxation of Entities (including tax preparation), which carries 23 to 33% of the section.