Internal Revenue Code Section 501(c)(3) (US)

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:section_of_United_States_Internal_Revenue_Code
gptkbp:administeredBy	gptkb:Internal_Revenue_Service
gptkbp:application	gptkb:IRS_Form_1023 gptkb:IRS_Form_1023-EZ
gptkbp:appliesTo	nonprofit organizations
gptkbp:codifiedIn	gptkb:Title_26_of_the_United_States_Code
gptkbp:criteria	organization may not attempt to influence legislation as a substantial part of its activities organization must be organized and operated exclusively for exempt purposes organization may not participate in any campaign activity for or against political candidates no part of net earnings may inure to the benefit of any private shareholder or individual
gptkbp:donationsTaxDeductible	true
gptkbp:enactedBy	gptkb:United_States_Congress
gptkbp:exemptPurpose	religious charitable educational scientific literary prevention of cruelty to children or animals testing for public safety fostering national or international amateur sports competition
gptkbp:jurisdiction	gptkb:United_States
gptkbp:partOf	gptkb:Internal_Revenue_Code
gptkbp:providesFor	federal tax exemption
gptkbp:referenceNumber	gptkb:26_U.S.C._§_501(c)(3)
gptkbp:relatedTo	private foundations public charities tax-exempt status
gptkbp:startDate	1954
gptkbp:website	https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-section-501-c-3-organizations
gptkbp:bfsParent	gptkb:Laws_of_Charity
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	Internal Revenue Code Section 501(c)(3) (US)