Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
tax-exempt organization |
| gptkbp:cannotEngageIn |
gptkb:politics
substantial lobbying |
| gptkbp:definedIn |
gptkb:Internal_Revenue_Code
|
| gptkbp:establishedBy |
gptkb:Revenue_Act_of_1916
|
| gptkbp:example |
fraternities
social clubs country clubs hobby clubs |
| gptkbp:filingMethod |
gptkb:Form_990
|
| https://www.w3.org/2000/01/rdf-schema#label |
501(c)(7) organizations
|
| gptkbp:incomeLimitation |
non-member income must be limited
|
| gptkbp:location |
gptkb:United_States
|
| gptkbp:membership |
must have a limited membership
|
| gptkbp:membershipDues |
primary source of income
|
| gptkbp:mustNotBenefit |
individuals
private shareholders |
| gptkbp:prohibits |
cannot provide goods or services to the general public
|
| gptkbp:purpose |
social and recreational activities
|
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
|
| gptkbp:section |
501(c)(7)
|
| gptkbp:taxStatus |
federal income tax exemption
unrelated business income is taxable |
| gptkbp:bfsParent |
gptkb:IRS_Form_1024
|
| gptkbp:bfsLayer |
6
|