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" ... exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals... "
Reports of the Tax Court of the United States - Page 611
by United States. Tax Court - 1957
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The Complete Guide to Trusts

Adam Starchild - 2001 - 244 pages
...part of its activities is carrying on propaganda or otherwise attempting to influence legislation. 3. A trustee or trustees, or a fraternal society, order, or association operating under the lodge system, if the transferred property is to be used exclusively for religious, charitable, scientific, literary,...
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Estate and Business Succession Planning: A Legal Guide to Wealth Transfer

Russell J. Fishkind, Robert C. Kautz - 2001 - 383 pages
...or participate in any political campaign on behalf of any candidate for public office; • A trustee or a fraternal society, order or association operating under the lodge system, if the transferred property is to be used exclusively for religious, charitable, scientific, literary,...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual,...association operating under the lodge system, but onlv if such contributions or gifts are to be used within the United States by such trustee or trustees,...
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The Tax Law of Charitable Giving

Bruce R. Hopkins - 2005 - 746 pages
...charitable organizations under IRC § 501(c)(3) (see Tax-Exempt Organizations pt. 2). • A domestic fraternal society, order, or association, operating under the lodge system, but only if the contribution is to be used exclusively for religious, charitable, scientific, literary, or educational...
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U. S. Master Estate and Gift Tax Guide

CCH Tax Law Editors - 2007 - 586 pages
...organization incorporated by Act of Congress, or of its departments or local chapters or posts; (4) a trustee or trustees, or a fraternal society, order, or association operating under the lodge system if the contributions are to be used exclusively for the purposes enumerated in (1), above; or (5) an...
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2007 Estate & Gift Tax Handbook

Susan Flax Posner - 2007 - 1278 pages
...competition without providing athletic facilities or equipment [Reg. Sec. 2055-l(a)(2)]; 3. A trustee, or a fraternal society, order, or association operating under the lodge system if the transferred property is to be used exclusively for religious, charitable, scientific, literary,...
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Charitable Gift Planning: A Practical Guide for the Estate Planner

Thomas J. Ray (Jr.) - 2007 - 876 pages
...athletic facilities or equipment), or for the prevention of cruelty to children or animals.329 • A fraternal society, order, or association, operating under the lodge system, but only if the organization uses the contribution or gift exclusively for religious, charitable, scientific, literary,...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation;...
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