501(c)(3)

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Heritage Foundation emphasizes it is above electioneering. This is required by Tax exemption dictates it, under section 501(c)(3) of the Internal Revenue Code (codified as 26 USC section 501(c)(3), where USC stands for United States Code). The text of 26 USC section 501 can be found in US House's website:
http://uscode.house.gov/view.xhtml?req=(title:26%20section:501%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section501)&f=treesort&edition=prelim&num=0&jumpTo=true