...described in Internal Revenue Code (the "Code") section 501(c)(3), and organization must be organized and operated exclusively for religious, charitable,...safety, literary, or educational purposes, or to foster international sports competition, or for the prevention of cruelty to children or animals. Although...

...it is organized and operated exclusively for religious, charitable, scientific, testing-for-public safety, literary, or educational purposes, or to foster...national or international amateur sports competition, or for the prevention of cruelty to children or animals. It must also demonstrate that the organization...

...use of" a nonprofit entity "organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition ... or for the prevention of cruelty to children or animals." 26 USC | 170(c). 12. Since I first wrote...

...Tax on Corporations, Certain Trusts, Etc. 26 CFR 1.501(c)(3)-l: Organizations organized and operated for religious, charitable, scientific, testing for...public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. ISSUE Whether, under the facts described below,...

...organizations is defined in section 501(c)(3) of the Code. Section 501(c)(3) exempts organizations "organized and operated exclusively for religious, charitable,...national or international amateur sports competition, or for the prevention of cruelty to children or animals...." Section 501(c)(3) organizations are prohibited...

...the organizations so described are those set forth in section 501(c)(3): Corporations * * * organized and operated exclusively for religious, charitable,...national or international amateur sports competition * * * , or for the prevention of cruelty to children or animals, no part of the net earnings of which...

...403(b) plans: 1. A tax-exempt employer described in Code Section 501(c)(3)— an employer "organized and operated exclusively for religious, charitable,...purposes, or to foster national or international amateur sport competition ... or for the prevention of cruelty to children or animals." Section 501(c)(3) also...

...50ltci t3l affects the largest number of nonprofit organizations. These organizations are "organized and operated exclusively for religious. charitable....national or international amateur sports competition or for the prevention of cruelty to children or animals." These organizations are referred to as public...

...2357 change Section 501(c)(3)7 If HR 2357 were enacted, Section 501(cX3) would be revised as follows: (c) List of exempt organizations. — The following...national or international amateur sports competition . . . and except in the case of an organization described in section 508(cXlXA) (relating to churches),...

...Speech Protection Act: The following organizations are [exempt from taxation under this subtitle. . .] Corporations, and any community chest, fund, or foundation,...international amateur sports competition (but only if not part of its activities involve the provision of athletic facilities or equipment), or for the prevention...