...1172. 1973-1 USTC £9165. at 80,216 (DC Cir. 197S). 193. INT. Ri.v. CODE OF 1954, J501(c)(4) lists "civic leagues or organizations not organized for...operated exclusively for the promotion of social welfare. . . . the net earnings of which are devoted exclusively to charitable, educational, or recreational...

...of exempt organizations. The following organizations are referred to in subsection (a) : ***** (4) Civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated...

...of exempt organizations. The following organizations are referred to in subsection (a) : ***** (4) Civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated...

...inures to the benefit of the private stockholder or individual ; nor to any civic league or organization not organized for profit, but operated exclusively for the promotion of social welfare: * * *." It is admitted that El Hogar Filipino was organized under the provisions of Act No. 1459 in...

...now Section 501(c)(4). Section 501(c)(4) of the code defines tax exempt organization as follows: ". . .Civic leagues or organizations not organized for...operated exclusively for the promotion of social welfare or local associations of employees, the membership of which is limited to the employees of a designated...

...corporations organized under an Act of Congress that are instrumentalities of the United States; (2) civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated...

...distributing of statements), any political campaign on behalf of any candidate for public office. (4) Civic leagues or organizations not organized for profit...operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated...

...social welfare organizations under section 501(cX4) of the Internal Revenue Code. That section exempts "civic leagues or organizations not organized for...operated exclusively for the promotion of social welfare" from federal income tax. IRS regulations (26 CFR 1.501(cX4>l(2Xi) and (ii)) provide that "an organization...

...pan of the net earnings of which inures to the benefit of any private shareholder or individual; (8) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of socitl welfare, or local associations of emplovees, the membership of which it limited to the employees...

...contributions.31 Social welfare organizations Section 501(c)(4) provides a tax exemption for "[cjivic leagues and organizations not organized for profit but operated exclusively for the promotion of social welfare. In addition, the provision applies to "local associations of employees . . . the net earnings of which...