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" ... 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... "
Internal Revenue Cumulative Bulletin - Page 424
by United States. Internal Revenue Service - 1981
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The Library's Legal Answer Book

Mary Minow, Tomas A. Lipinski - 2003 - 380 pages
...states: 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,...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. ^ Q8 What types of restrictions are imposed...
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Faith-based Organizations: Current Issues

Ben Canada, David M. Ackerman - 2003 - 114 pages
...activities of which is carrying on propaganda, or otherwise attempting, to influence legislation .... and which does not participate in, or intervene in...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. forbidden as conditions of receiving public...
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Investment Company Determination Under the 1940 Act: Exemptions and Exceptions

Robert H. Rosenblum - 2003 - 980 pages
...and operated exclusively for religious 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 does not...
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The Tax Treatment of NGO's: Legal, Fiscal, and Ethical Standards for ...

Paul Bater, Frits Willem Hondius, Penina Kessler Lieber - 2004 - 376 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,...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office." 32 GCM 36993 (1977). exempt purpose drive...
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Prepare Your Own 501(c)(3) Application: How to Make the IRS Love Your Form ...

Sandy Deja - 2004 - 358 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,...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. If 501(c)(3) does not seem like a good fit...
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Vault Guide to Tax Law Careers

Shannon King Nash - 2004 - 160 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,...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. This is the main section of the Code that...
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The Per Jacobsson Foundation at 40: Commemorating a Statesman in ...

International Monetary Fund - 2004 - 38 pages
...carrying on of propaganda, or otherwise attempting, to influence legislation. The Foundation shall not participate in, or intervene in (including the...statements), any political campaign on behalf of any candidate for public office. The Foundation shall not engage in any transaction which is a prohibited...
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Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists ...

Jody Blazek - 2004 - 896 pages
...otherwise attempting to influence legislation7 (except as otherwise provided in subsection (h)); and 4. It does not participate in, or intervene in (including...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.8 IRC ยง501(c)(3) organizations as a group...
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Private Foundations: Tax Law and Compliance

Bruce R. Hopkins, Jody Blazek - 2004 - 650 pages
...charities to which it makes grants. (a) Law Applicable to Charities Generally A charitable organization may not participate in or intervene in (including the...distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office.57 Activities that constitute participation...
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Everything You Need to Know About Grants: How To Write The Grant--How To Get ...

Anthony Hollis - 2004 - 287 pages
...subject to two different sets of rules. The latter is an absolute bar. A 501 (c) (3) organization may not participate in, or intervene in (including the...distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. Whether an organization is engaging in prohibited...
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