Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
gptkb:nonprofit_organization
|
| gptkbp:appliesTo |
nonprofit organizations
charitable organizations religious organizations educational organizations scientific organizations literary organizations organizations for prevention of cruelty to children or animals |
| gptkbp:citation |
gptkb:26_U.S.C._§_501(c)(3)
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
federal income tax
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 501(c)(3)
|
| gptkbp:partOf |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:permits |
tax-deductible donations
|
| gptkbp:prohibits |
political campaign activity
substantial lobbying activity |
| gptkbp:providesFor |
federal tax exemption
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code_Section_501(c)(3)_(US)
|
| gptkbp:bfsLayer |
7
|