501(c)(3) non-profit organizations

URI: https://gptkb.org/entity/501(c)(3)_non-profit_organizations

GPTKB entity

Statements (51)

Predicate	Object
gptkbp:instanceOf	tax-exempt organization
gptkbp:awardedBy	gptkb:IRS_determination_letter
gptkbp:canBe	gptkb:foundation nationwide private operating foundation public charity
gptkbp:canBePossessedBy	prop
gptkbp:canEmploy	faculty
gptkbp:canLoseStatusIf	violates IRS rules
gptkbp:compatibleWith	federal laws state laws
gptkbp:definedIn	gptkb:Internal_Revenue_Code_Section_501(c)(3)
gptkbp:donationsAreTaxDeductible	true
gptkbp:example	gptkb:Smithsonian_Institution gptkb:Habitat_for_Humanity gptkb:American_Red_Cross gptkb:National_Public_Radio gptkb:United_Way
gptkbp:excludes	federal income tax
https://www.w3.org/2000/01/rdf-schema#label	501(c)(3) non-profit organizations
gptkbp:mayBeExemptFrom	gptkb:tax_law property tax state income tax
gptkbp:mayReceive	tax-deductible donations grants from foundations
gptkbp:mustApplyFor	IRS recognition
gptkbp:mustFileForm	gptkb:Form_990
gptkbp:mustNotBenefitPrivateInterests	true
gptkbp:mustNotParticipateInPoliticalCampaigns	true
gptkbp:mustNotSubstantiallyLobby	true
gptkbp:prohibits	substantial lobbying distributing earnings to private shareholders engaging in political campaign activity
gptkbp:purpose	religious charitable educational scientific literary prevention of cruelty to children or animals testing for public safety fostering national or international amateur sports competition
gptkbp:regulates	gptkb:Internal_Revenue_Service
gptkbp:requires	charitable purpose governing documents
gptkbp:subject	annual reporting requirements operational test organizational test public support test
gptkbp:taxStatus	federal income tax-exempt
gptkbp:bfsParent	gptkb:Public_Service_Loan_Forgiveness
gptkbp:bfsLayer	6