Statements (23)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | 
                                    
                                        
                                            gptkb: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
                                        
                                        
                                         | 
                            
| 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 | 
                                    
                                        
                                            
                                            8
                                        
                                        
                                         | 
                            
| https://www.w3.org/2000/01/rdf-schema#label | 
                                    
                                        
                                            
                                            26 U.S.C. § 501(c)(3)
                                        
                                        
                                         |