Required Use Illustration 13-4. Select from the list of Internal Revenue Code section under which each of the NFP entities is most likely to be exempt from federal income tax. Section of Internal Revenue Code NFP Entities American National Red Cross 1. 2. Better Business Bureau 3. 501(c)(19) American Legion 4. 501(k) Wee Care Daycare 5. 6. 7. 501(c)(7) 8. 527 Harris Chamber of Commerce Museum of Modern Art Allentown Racquetball Association Citizen's to Elect Harvey