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" ... unrelated trade or business' means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or... "
Internal Revenue Cumulative Bulletin - Page 70
by United States. Internal Revenue Service - 1973
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 782 pages
...from the need of such organization for income or funds or MlC use it makes of the profits derived) to the exercise or performance by such organization of...purpose or function constituting the basis for its 3xemptlon under section 501 (or. in the case of an organization described in section 511 (a) (2) (B)...
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Reports of the United States Tax Court, Volume 85

United States. Tax Court - 1986 - 1142 pages
...organization for income or funds or the use it makes of the profits derived) to the exercise or performance of such organization of its charitable, educational,...constituting the basis for its exemption under section 501 (or, in the case of an organization described in section 511(aX2XB), to the exercise or performance...
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Reports of the United States Tax Court, Volume 56

United States. Tax Court - 1971 - 1470 pages
...Income or funds or the use It makes of the profits derived) to the exercise or performance by soch organization of Its charitable, educational, or other...constituting the basis for Its exemption under section 501 * * * 2. While profit was essential to the continuance of the enterprise, testator's purpose from the...
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Reports of the United States Tax Court, Volume 57

United States. Tax Court - 1972 - 988 pages
...interests 10 SEC. 170(b)(l)(A)(vl). an organization referred to In subsection (c)(2) which normally receives a substantial part of Its support (exclusive...Income received In the exercise or performance by sucb organization of Its charitable, educational, or other purpose or function constituting the basis...
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Reports of the Tax Court of the United States, Volume 57

United States. Tax Court - 1972 - 1010 pages
...interests 10 SEC. 170(b)(l)(A)(vl). an organization referred to In subsection (c)(2) which normally receives a substantial part of Its support (exclusive...function constituting the basis for Its exemption under sec. SOI (a)) from a governmental nnlt referred to In subsection (c) (a) or from direct or Indirect...
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Legislative Activity by Certain Types of Exempt Organizations ..., Volume 36

United States. Congress. House. Committee on Ways and Means - 1972 - 336 pages
...which the organization was organized and is operating, in the case of an organization which normally receives a substantial part of its support (exclusive...function constituting the basis for its exemption under this section) from the United States or any State or possession or political subdivision thereof or...
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Statement of Information: Tax deduction for gift of papers

United States. Congress. House. Committee on the Judiciary - 1974 - 576 pages
...calendar year which begins after the date such contribution is made, "(iv) an organization which normally receives a substantial part of its support (exclusive...basis for its exemption under section 501 (a) ) from the United States or any State or political subdivision thereof or from direct or indirect contributions...
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Reports of the Tax Court of the United States, Volume 61

United States. Tax Court - 1974 - 918 pages
...preferential status was: (vi) an organization referred to in subsection (c) (2) which normally receiwt a substantial part of its support (exclusive of income...constituting the basis for its exemption under section 601 (a) ) from a governmental unit referred to in subsection (c) (1) or from direct or indirect contributions...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 562 pages
...from the need of such organization for income or funds, or the use it makes at the rents derived) to the exercise or performance by such organization of...other purpose or function constituting the basis for it» exemption. For example, where a taxexempt hospital leases real property owned by it to an association...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975 - 478 pages
...place where its educational activities are regularly carried on; (3) An organization which normally receives a substantial part of its support (exclusive...other purpose or function constituting the basis for it* exemption under section 601 (a)) from the United States or any State or political subdivision thereof...
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