# 501(c)(2) A **501(c)(2) organization** is a tax-exempt entity under **Section 501(c)(2) of the Internal Revenue Code**: Title-holding corporations that hold title to property for an exempt parent organization and remit income to it. Stub — included for completeness of the 501(c) enumeration. Low political-money relevance relative to [[501(c)(3)]], [[501(c)(4)]], and [[501(c)(6)]]. ## See Also - [[Tax Code Hub]] — folder reader map