...organizations can provide a charitable tax deduction to donors. The qualifying nonprofits must be "organized and operated exclusively for religious, charitable,...public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities...

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

...organizations are described in IRC Section 501(c)(3) as nonprofit organizations exclusively operated: • For religious, charitable, scientific, testing for public safety, literary, or educational purposes; • To foster national or international amateur sports competition; or • For the prevention of cruelty...

...organizations is defined in section 501(c)(3) of the Code. Section 501(c)(3) exempts organizations "organized and operated exclusively for religious, charitable,...public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to...

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

...50ltci t3l affects the largest number of nonprofit organizations. These organizations are "organized and operated exclusively for religious. charitable....public safety. literary. or educational purposes. or to foster national or international amateur sports competition or for the prevention of cruelty to...

...operate for the benefit of their members.4 1 Section 501(c)(3) lists the following exempt purposes: "religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities...

...purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable,...public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities...

...exempt from tax under Internal Revenue Code (IRC) §501(c)(3) include organizations that are "organized and operated exclusively for religious, charitable,...testing for public safety, literary or educational purposes."6 Examples include hospitals and clinics, schools and universities, organizations devoted...

...policy. Notes 1. Organizations as defined under i; 501(c)(3) of the Internal Revenue Code operating for religious, charitable, scientific, testing for public safety, literary, or educational purposes. 2. See Revenue Act of 1934. For more about the legislative history, see HR Cong. Rep. No. 73-1385,...