Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
Title-holding corporations for exempt organizations
|
| gptkbp:codifiedIn |
26 U.S.C. § 501(c)(2)
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:doesNotPermit |
Charitable activities directly
Operation of unrelated business |
| https://www.w3.org/2000/01/rdf-schema#label |
501(c)(2)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:provides |
Federal income tax exemption
|
| gptkbp:purpose |
Holding title to property for exempt organizations
|
| gptkbp:relatedTo |
501(c)(3)
501(c)(4) |
| gptkbp:requires |
Annual filing of Form 990 or 990-EZ
Application for recognition of exemption (Form 1024) |
| gptkbp:taxStatus |
Yes
|
| gptkbp:bfsParent |
gptkb:501(c)(8)
|
| gptkbp:bfsLayer |
7
|