Internal Revenue Code Section 501(c)(3)
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:allows |
tax-deductible contributions
|
| gptkbp:appliesTo |
charitable organizations
religious organizations educational organizations scientific organizations literary organizations organizations preventing cruelty to children or animals |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:governs |
tax-exempt organizations
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 501(c)(3)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:prohibits |
political campaign activity
substantial lobbying |
| gptkbp:provides |
federal tax exemption
|
| gptkbp:requires |
no part of net earnings inure to private shareholders or individuals
organizations to operate exclusively for exempt purposes |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
nonprofit organizations
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1023
|
| gptkbp:bfsLayer |
5
|