 ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit...  Reports of the Tax Court of the United States - Page 28by United States. Tax Court - 1984Full view - About this book
 | Georg Fischer - 2005 - 374 pages
...the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office."... | |
 | William V. Luneburg, Thomas M. Susman - 2005 - 624 pages
...lobbying: "[Nlo substantial part of the activities of ... [the organization may include] carrying on propaganda, or otherwise attempting, to influence...legislation (except as otherwise provided in subsection (h))."3 To satisfy this requirement, an organization or charity must be organized and operated in accordance... | |
 | Bruce R. Hopkins - 2005 - 816 pages
...of cruelty to children or animals • No part of the net earnings of the organization inures to the benefit of any private shareholder or individual • No substantial part of the organization's activities is the carrying on of propaganda programs or otherwise attempting to influence... | |
 | Michael K. Wells - 2005 - 228 pages
...the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual,...participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate... | |
 | Bennett L. Hecht - 2006 - 843 pages
...public safety, literary or educational purposes ... no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation . . . and does not... | |
 | Michael I. Sanders - 2007 - 955 pages
...the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual,...participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate... | |
 | CCH Tax Law Editors - 2008 - 2276 pages
...501(c)(3) states that "no substantial part of the activities of [a charity may consist of] carrying on propaganda, or otherwise attempting to influence legislation,...(except as otherwise provided in subsection (h))." This requirement is called the "substantial part test." (2) Under section 501(h), many public charities... | |
 | Ronald Bruce Flowers - 2005 - 244 pages
...safety, literary; or educational purposes, . . . no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation . . . , and which... | |
 | Kerry O'Halloran, Myles McGregor-Lowndes, Karla Simon - 2008 - 627 pages
...charities in the following terms: ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence...participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate... | |
 | CCH State Tax Law Editors - 2008 - 1362 pages
...the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not... | |
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