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More about area code 506 area code 506 was first put in service january 1 1955 currently it covers the entire state of new brunswick and it overlaps coverage areas with area code . Rule 506 of regulation d provides two distinct exemptions from registration for companies when they offer and sell securities companies relying on the rule 506 exemptions can raise an unlimited amount of money. Rule 506b of regulation d is considered a safe harbor under section 4a2it provides objective standards that a company can rely on to meet the requirements of the section 4a2 exemption. Topic number 506 charitable contributions you can only deduct charitable contributions if you itemize deductions on form 1040 schedule apdf itemized deductions. Legislative statements section 506a of the house amendment adopts the provision contained in the senate amendment and rejects a contrary provision as contained in hr 8200 as passed by the house