|
gptkbp:instanceOf
|
tax-exempt organization
|
|
gptkbp:application
|
gptkb:Form_1023
Form 1024
|
|
gptkbp:cannotBenefit
|
private interests
|
|
gptkbp:compatibleWith
|
federal laws
state laws
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:dateEnacted
|
1954
|
|
gptkbp:definedIn
|
Internal Revenue Code Section 501(c)
|
|
gptkbp:excludes
|
federal income tax
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
501(c) organizations
|
|
gptkbp:includes
|
gptkb:501(c)(19)_organizations
gptkb:501(c)(3)_organizations
gptkb:501(c)(4)_organizations
gptkb:501(c)(6)_organizations
gptkb:501(c)(7)_organizations
gptkb:501(c)(8)_organizations
501(c)(13) organizations
|
|
gptkbp:lossOfStatus
|
if not operated for exempt purposes
|
|
gptkbp:mayInclude
|
gptkb:charity
gptkb:military
gptkb:trade_unionist
fraternal society
social welfare organization
business league
|
|
gptkbp:mayReceive
|
tax-deductible contributions (501(c)(3) only)
|
|
gptkbp:mustApplyFor
|
tax-exempt status
|
|
gptkbp:mustFile
|
gptkb:Form_990
|
|
gptkbp:mustOperate
|
exclusively for exempt purposes
|
|
gptkbp:prohibits
|
distributing profits to members
|
|
gptkbp:regulates
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:subject
|
unrelated business income tax
public disclosure requirements
lobbying restrictions
political activity restrictions
|
|
gptkbp:type
|
29
|
|
gptkbp:bfsParent
|
gptkb:OpenSecrets
|
|
gptkbp:bfsLayer
|
7
|