354:
common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have a significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members.
467:. The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election.
163:. As of 2006, the form must be accompanied by an $ 850 filing fee if the yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023:
239:, Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be made publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing.
149:, sometimes called a non-operating foundation, receives most of its income from investments and endowments. This income is used to make grants to other organizations, rather than being disbursed directly for charitable activities. Private foundations are defined in the Internal Revenue Code under section 509(a) as 501(c)(3) organizations, which do not qualify as public charities.
159:
powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS
382:
or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.
421:, suggested that the Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of
381:
Under the
Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds
234:
All 501(c)(3) organizations must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the
Internal Revenue Service. The same public inspection requirement applies to
225:
Most 501(c)(3) must disclose the names and addresses of certain large donors to the
Internal Revenue Service on their annual returns, but this information is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this
214:
In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children. The payments are not tax-deductible charitable contributions even if a
167:
Churches, their integrated auxiliaries, and conventions or associations of churches. A convention or association of churches generally refers to the organizational structure of congregational churches. A convention or association of churches can also refer to a cooperative undertaking of churches of
488:
Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management
258:
WikiCharities, a nonprofit organization, is a growing global database that allows nonprofits and charities to be searchable by name, location, and topic. WikiCharities also gives each nonprofit a personalized webpage where nonprofits can improve transparency by listing updated contact information,
542:
501(c)(3) organizations are commonly referred to as charitable organizations. Their primary purpose is to serve the public interest by engaging in activities such as religious, educational, scientific, or charitable work. They must operate exclusively for exempt purposes, and any earnings must be
559:
In contrast, donations made to 501(c)(4) organizations are not generally tax-deductible. This means individuals and businesses cannot claim deductions for donations to these organizations, as their activities are often focused on social welfare and may involve more political or lobbying efforts.
385:
Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political
353:
said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words, a church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by
198:
Prior to
October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter. A nonprofit organization that did so prior to that date could
568:
501(c)(3) organizations are subject to strict limitations on their involvement in political campaigns or activities. They are generally prohibited from engaging in any partisan political activity or endorsing or opposing specific candidates for public office. However, they can engage in limited
546:
On the other hand, 501(c)(4) organizations are known as social welfare organizations. Their main purpose is to promote the common good and the general welfare of a community. While they can engage in some charitable activities, they have more flexibility to pursue a broader range of activities,
345:
Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless, the 14-point list is a guideline; it is not intended to be all-encompassing, and other relevant facts and circumstances may be
279:
between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently
207:
Individuals may take a tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its
158:
The basic requirement of obtaining tax-exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in
445:
to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying.
581:
There are differences in financial reporting requirements between 501(c)(3) and 501(c)(4) organizations. 501(c)(3) organizations must provide detailed financial information through the IRS Form 990, which is publicly available. This transparency helps maintain accountability and trust in the
475:
A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the
508:
If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to the foreign organization, then donors' contributions to the 501(c)(3) organization are not
138:(IRS) as "not a private foundation", normally receives a substantial part of its income, directly or indirectly, from the general public or from the government. The public support must be fairly broad, not limited to a few individuals or families. Public charities are defined in the
288:
Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for
Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under the 501(c)(3) designation.
215:
significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount.
178:
There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the
Internal Revenue Service has failed to make a determination. In these cases, the
386:
campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.
555:
Donations made to 501(c)(3) organizations are typically tax-deductible for the donors, meaning individuals and businesses can claim those donations as deductions on their tax returns, subject to certain limitations. This tax benefit encourages charitable giving.
504:
If a 501(c)(3) organization sets up and controls a foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities.
492:
If the donor imposes a restriction or earmark that the contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible.
389:
On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose a candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or
360:
An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in a manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church.
572:
501(c)(4) organizations have more leeway in engaging in political activities. They can participate in lobbying efforts and engage in a certain amount of political campaign activities, as long as those activities are not their primary focus.
1730:
585:
501(c)(4) organizations also file Form 990, but they have more flexibility in reporting certain financial information. While they must still disclose some financial details, they have more options to protect the privacy of their donors.
989:
1829:
218:
Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that the organization qualifies to receive tax-deductible charitable contributions.
1761:
990:"Tools for Bypassing IRS Delays in EO Applications: Organizations and their representatives missed opportunities to mitigate the consequences of the IRS' delays and requests for inappropriate information"
1314:
489:
should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds.
1260:
222:
Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization.
1720:
1844:"Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation (Under Section 501(h) of the Internal Revenue Code)"
1021:"Internal Revenue Manual, Part 4. Examining Process, Chapter 72. Employee Plans Technical Guidelines, Section 13. 403(b) Plans, 4.72.13.8.6 Eligibility – Examination Steps, Paragraph 1(F)"
698:
114:
Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate
441:
In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct a limited amount of
1821:
111:
to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more).
662:
Judith S. Ballan, "How To Aid a
Foreign Charity Through an 'American Friends of' Organization", in Proceedings of the Twenty-Third New York University Conference on Tax Planning.
97:
or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations.
118:
do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions.
399:
Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as
2037:
293:
184:
1703:
211:
An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety.
195:
to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the
Internal Revenue Service.
108:
899:
1794:
1651:
621:
417:
1129:
1280:
496:
The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country.
844:
769:
702:
296:
recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the
Internal Revenue Code:
1775:
242:
The
Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online.
252:
ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements.
1315:
New IRS online tool offers expanded access to information on tax-exempt organizations; newly-filed data available to public for first time
672:
208:
activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals.
2042:
400:
794:
1331:
1183:
733:
648:
521:
organizations lie in their purposes and the tax-exempt benefits they receive. Here's a brief explanation of the differences:
188:
1238:
1481:
1261:
Public Disclosure and Availability of Exempt Organizations Returns and Applications: Documents Subject to Public Disclosure
916:
357:
In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations.
1695:
819:
1677:
1158:
1854:
1538:
477:
412:
146:
1748:
896:
2027:
1776:
Speaking Up: The Challenges to Section 501(c)(3)'s Political Activities Prohibition in a Post-Citizens United World
171:
Organizations that are not private foundations and that have gross receipts that normally are not more than $ 5,000
1749:"Thou Shalt Not Politic: A Principled Approach to Section 501 (C)(3)'s Prohibition of Political Campaign Activity"
2032:
131:
90:
1643:
175:
The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014.
461:
673:"Legal Dimensions of International Grantmaking: How a Private Foundation Can Use "Friends of" Organizations"
2000:
1780:
1566:
1297:
1125:
726:
Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles
1479:
Eyes wide shut: The ambiguous "political activity" prohibition and its effects on 501(c)(3) organizations
609:
IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C.
476:
501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are
1798:
267:
Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the
349:
Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the
28:
449:
The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying.
1435:
1725:
1456:
135:
94:
1921:
1721:"The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations"
1579:
408:
350:
192:
180:
58:
457:
423:
74:
47:
1609:
945:
139:
100:
2047:
1641:
1452:
53:
501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for
1972:
8:
1418:
676:
44:
1753:
1094:
404:
377:
to public office. The Internal Revenue Service website elaborates on this prohibition:
370:
86:
40:
32:
729:
644:
453:
268:
259:
leadership, board members, financials, annual reports, project activities, and more.
1020:
547:
including advocacy, lobbying, and political activities that promote social welfare.
949:
24:
1891:
1592:
1503:
962:
2011:
1485:
903:
436:
319:
A complete organization of ordained ministers ministering to their congregations;
276:
104:
1871:
1478:
929:
861:
1955:
1693:
464:
255:
Open990 is a searchable database of information about organizations over time.
115:
107:
provides a deduction for federal income tax purposes, for some donors who make
78:
1367:
1209:
2021:
1938:
1666:
1642:
U.S. District Court for the Northern District of California (July 24, 1961).
1625:
1151:
770:"Exemption Requirements - 501(c)(3) Organizations | Internal Revenue Service"
569:
non-partisan educational and advocacy activities related to specific issues.
199:
still be subject to challenge of its status by the Internal Revenue Service.
1843:
1580:
Church of Eternal Life and Liberty, Inc. v. Commissioner of Internal Revenue
1527:
881:
369:
Organizations described in section 501(c)(3) are prohibited from conducting
1644:"De La Salle Institute v. United States, 195 F. Supp. 891 (N.D. Cal. 1961)"
988:
Journy, Matthew T.; Ziffer, Yosef; Tenenbaum, Jeffrey S. (September 2013).
608:
271:
enacted in 1954. Section 501(c)(3) organizations are subject to limits on
168:
various denominations that works together to perform religious activities.
126:
The two exempt classifications of 501(c)(3) organizations are as follows:
82:
1298:
https://www.irs.gov/charities-non-profits/tax-exempt-organization-search
699:"Meet the expert: Suzanne M. Reisman, Law Offices of Suzanne M. Reisman"
322:
Ordained ministers selected after completed prescribed courses of study;
1973:"501(c)(3) vs 501(c)(4): Differences, Pros & Cons – Forbes Advisor"
1348:
66:
1610:
Foundation of Human Understanding v. Commissioner of Internal Revenue
1353:
518:
246:
160:
70:
1053:
Walden, Steve. "Not all charitable gifts tax-deductible, IRS says".
892:
890:
442:
374:
272:
236:
54:
36:
1696:"950 F2d 365 Living Faith Inc v. Commissioner of Internal Revenue"
316:
A membership not associated with any other church or denomination;
1401:
62:
1184:"Is a nonprofit required to report anonymous donors to the IRS?"
887:
1152:"Form 13909: Tax-Exempt Organization Complaint (Referral) Form"
460:
enacted §501(h), called the Conable election after its author,
1511:
Exempt Organizations-Technical Instruction Program for FY 1995
512:
1097:, 36 T.C. 896 (1961), affirmed, 309 F.2d 373 (9th Cir. 1962).
1366:
Tigas, Mike; Wei, Sisi, Schwencke, Ken; Glassford, Alec. " "
89:. 501(c)(3) exemption applies also for any non-incorporated
1384:
622:"Exempt Purposes – Internal Revenue Code Section 501(c)(3)"
1896:
Exempt Organization Continuing Professional Education Text
1597:
Exempt Organization Continuing Professional Education Text
795:"Private Operating Foundations | Internal Revenue Service"
337:
Sunday schools for the religious instruction of the young;
202:
294:
United States District Court for the District of Columbia
185:
United States District Court for the District of Columbia
1694:
United States Court of Appeals, Seventh Circuit (1991).
1084:
Oppewal v. Commissioner, 468 F.2d 1000 (1st Cir. 1972).
748:
483:
2012:
IRS Form 8940: Request for Miscellaneous Determination
1822:"The Lobbying Law Is More Charitable Than They Think"
987:
969:. via Legal Information Institute, Cornell University
917:
Lutheran Social Service of Minnesota v. United States
1528:"Tax guide for churches and religious organizations"
262:
2038:
Non-profit organizations based in the United States
845:
IRS Exemption requirements: 501(c)(3) organizations
418:
Regan v. Taxation with Representation of Washington
249:, provides information on 501(c)(3) organizations.
1492:. 2008. p. 119, 141. Referenced February 16, 2012.
307:A definite and distinct ecclesiastical government;
1593:Defining "Church" - The Concept of a Congregation
643:(10 ed.), John Wiley and Sons, p. 879,
2019:
1245:. December 13, 2016. Retrieved February 4, 2017.
1239:Annual Exempt Organization Return: Who Must File
820:"Private Foundations | Internal Revenue Service"
701:. Giving Insights. March 3, 2010. Archived from
364:
1620:
1618:
1504:"Political Organizations and IRC IRC 501(c)(3)"
723:
1892:Domestic Organizations with Foreign Operations
1585:
1281:Public Inspection and Disclosure of Form 990-T
854:
1057:(Oklahoma City, Oklahoma). February 14, 1983.
724:Larkin, Richard F.; DiTommaso, Marie (2011),
340:Schools for the preparation of its ministers.
235:the organization's annual return, namely its
1715:
1713:
1615:
876:
874:
1886:
1884:
1813:
1044:Internal Revenue Code Section 170(c)(2)(B).
517:The main differences between 501(c)(3) and
513:Differences between 501(c)(3) and 501(c)(4)
142:under sections 509(a)(0) through 509(a)(4).
16:US nonprofit exempt from federal income tax
1742:
1740:
1591:Louthian, Robert; Miller, Thomas (1994). "
1567:Spiritual Outreach Society v. Commissioner
632:
31:or other type of organization exempt from
1916:
1914:
1912:
1910:
1908:
1906:
1904:
1710:
1275:
1273:
871:
717:
411:and selective prosecution. Historically,
310:A formal code of doctrine and discipline;
1881:
1522:
1520:
1501:
1820:Berry, Jeffrey M. (November 30, 2003).
1764:from the original on February 22, 2024.
1746:
1737:
1733:from the original on February 21, 2024.
1683:from the original on December 16, 2023.
1015:
1013:
638:
499:
304:A recognized creed and form of worship;
203:Tax-deductible charitable contributions
2020:
1901:
1864:
1860:from the original on January 18, 2024.
1797:. IRS. January 6, 2009. Archived from
1654:from the original on January 26, 2024.
1561:
1559:
1332:Police: Beware scammers during holiday
1270:
728:, John Wiley and Sons, p. Ch.11,
81:competition, or for the prevention of
77:, to foster national or international
1819:
1517:
1436:Perspectives on the Johnson Amendment
1255:
1253:
1251:
940:
938:
470:
456:for the "substantial part" test, the
189:United States Court of Federal Claims
1664:
1010:
604:
602:
484:Allowance of tax-deduction by donors
394:
1832:from the original on March 9, 2020.
1795:"Political and Lobbying Activities"
1747:Klapach, Joseph S. (January 1999).
1556:
1544:from the original on April 29, 2011
1495:
1164:from the original on April 29, 2011
862:tax zone: Nonprofit Not Tax Exempt?
641:The Law of Tax-Exempt Organizations
153:
13:
1706:from the original on June 4, 2023.
1665:Choi, Robert (December 22, 2008).
1248:
1115:Rev. Rul. 67-246, 1967-2 C.B. 104.
935:
245:A private nonprofit organization,
14:
2059:
1994:
1928:via Bradford Tax Institute. 1963.
1922:Rev. Rul. 63–252, 1963–2 C.B. 101
1898:. Internal Revenue Service. 1983.
1872:Rev. Rul. 71–460, 1971–2 C.B. 231
1599:. Internal Revenue Service. 1994.
1300:Tax Exempt Organization Search".
1132:from the original on May 27, 2020
1106:Rev. Rul. 76-232, 1976-1 C.B. 62.
1075:Rev. Rul. 71-112, 1971-1 C.B. 93.
1066:Rev. Rul. 54-580, 1954-2 C.B. 97.
919:". 758 F.2d 1283 (8th Cir. 1985).
599:
263:Limitations on political activity
1569:". 927 F.2d 335 (8th Cir. 1991).
1490:Houston Business and Tax Journal
897:IRS Exempt Organizations Website
23:is a United States corporation,
1965:
1948:
1931:
1836:
1787:
1768:
1687:
1658:
1635:
1626:Private Letter Ruling 200530028
1602:
1572:
1471:
1445:
1428:
1423:Journal of Nonprofit Innovation
1411:
1406:Journal of Nonprofit Innovation
1394:
1377:
1360:
1341:
1324:
1307:
1290:
1231:
1202:
1176:
1144:
1118:
1109:
1100:
1087:
1078:
1069:
1060:
1047:
1038:
981:
955:
922:
909:
906:Retrieved on September 7, 2009.
837:
812:
787:
552:Tax deductibility of donations
543:used to further their mission.
229:
43:. It is one of the 29 types of
2001:Tax Exempt Organization Search
1956:Public Letter Ruling 201438032
1502:Chick, Raymond; Henchey, Amy.
762:
741:
691:
665:
656:
614:
509:tax-deductible to the donors.
328:Established places of worship;
280:qualify for 501(c)(3) status.
1:
2043:Taxation in the United States
1217:U.S. Internal Revenue Service
592:
365:Political campaign activities
313:A distinct religious history;
1537:. Internal Revenue Service.
1157:. Internal Revenue Service.
1128:. Internal Revenue Service.
963:"Internal Revenue Code 7428"
7:
1582:". 86 T.C. 916, 924 (1986).
1513:. Internal Revenue Service.
430:
373:activities to intervene in
334:Regular religious services;
283:
35:under section 501(c)(3) of
10:
2066:
1484:September 2, 2017, at the
1357:. Retrieved July 26, 2018.
1126:"IRS Search for Charities"
675:. Usig.org. Archived from
639:Hopkins, Bruce R. (2011),
611:, Retrieved March 9, 2009.
434:
29:unincorporated association
75:testing for public safety
2005:Internal Revenue Service
1960:Internal Revenue Service
1943:Internal Revenue Service
1926:Internal Revenue Service
1876:Internal Revenue Service
1851:Internal Revenue Service
1726:Internal Revenue Service
1674:Internal Revenue Service
1630:Internal Revenue Service
1457:Internal Revenue Service
1419:Sample Nonprofit Webpage
1319:Internal Revenue Service
1302:Internal Revenue Service
1285:Internal Revenue Service
1265:Internal Revenue Service
1243:Internal Revenue Service
1025:Internal Revenue Service
967:Internal Revenue Service
849:Internal Revenue Service
301:A distinct legal entity;
136:Internal Revenue Service
121:
109:charitable contributions
2028:501(c)(3) organizations
1774:Lepow, Hannah (2014). "
1612:". 88 T.C. 1341 (1987).
868:. December 2002. p. 64.
860:Phillips, Marlissa J. "
351:United States Tax Court
226:reporting requirement.
193:concurrent jurisdiction
181:United States Tax Court
95:cooperating association
48:nonprofit organizations
1210:"Form 990, Schedule B"
1095:DeJong v. Commissioner
458:United States Congress
424:Citizens United v. FEC
392:
331:Regular congregations;
325:Literature of its own;
21:501(c)(3) organization
2033:Internal Revenue Code
1962:. September 19, 2014.
930:Revenue Ruling 74–224
902:May 15, 2016, at the
884:(Rev. 6-2006), p. 12.
749:"Donating to Charity"
679:on September 16, 2011
379:
140:Internal Revenue Code
1939:Memorandum 200504031
1729:. December 4, 2023.
578:Financial reporting
500:Foreign subsidiaries
134:, identified by the
1945:. January 28, 2005.
1826:The Washington Post
1781:Colum. Bus. L. Rev.
1442:. February 9, 2017.
1389:990 Consulting, LLC
1338:. December 3, 2016.
866:The Atlanta Tribune
565:Political activity
525:
478:private foundations
415:decisions, such as
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33:federal income tax
1477:Elacqua, Amelia. "
1368:Nonprofit Explorer
932:". 1974-1 C.B. 61.
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582:nonprofit sector.
524:
471:Foreign activities
371:political campaign
147:private foundation
41:United States Code
1336:The Leader-Herald
1267:. April 17, 2018.
1219:. 2016. p. 5
851:. April 15, 2016.
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