lor,
Like mum24 said, IRC 501(c)3 deals with tax exempt status. I searched the IRS website and found nothing about 301 dealing with non-profits.

All the tax exempt organizations of which I am aware fall under IRC section 501; I'm not sure what IRC section 301 is. Is it possible that this is a typo or a state code reference? Where did you see it?

what's the difference between 301 tax exempt for PTO or 501 tax exempt??