Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax-exempt organization classification
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:canBe |
gptkb:foundation
public charity |
| gptkbp:cannotBenefit |
private interests
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:eligibility |
tax-deductible charitable contributions
|
| gptkbp:established |
1954
|
| gptkbp:grantsTaxExemption |
federal income tax
|
| https://www.w3.org/2000/01/rdf-schema#label |
501(c)(3) (United States)
|
| gptkbp:includes |
charitable organizations
religious organizations educational organizations scientific organizations literary organizations testing for public safety organizations fostering national or international amateur sports competition organizations prevention of cruelty to children or animals organizations |
| gptkbp:legalBasis |
gptkb:Internal_Revenue_Code_Section_501(c)(3)
|
| gptkbp:limitation |
lobbying activity
|
| gptkbp:mayReceive |
government grants
grants from foundations donations from individuals |
| gptkbp:mustApplyVia |
gptkb:IRS_Form_1023
|
| gptkbp:mustFileAnnually |
gptkb:IRS_Form_990
|
| gptkbp:mustOperate |
exclusively for exempt purposes
|
| gptkbp:prohibits |
political campaign activity
|
| gptkbp:regulates |
state charity officials
|
| gptkbp:requires |
operational test
organizational test |
| gptkbp:subject |
gptkb:unrelated_business_income_tax_(UBIT)
public disclosure requirements private inurement prohibition revocation for noncompliance |
| gptkbp:bfsParent |
gptkb:Nonprofit_Organizations
|
| gptkbp:bfsLayer |
5
|