Internal Revenue Code Section 501(c)(3) (US)
GPTKB entity
Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
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 |
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 501(c)(3) (US)
|
| 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 |
6
|