Statements (52)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:allows |
tax-deductible donations
|
| gptkbp:appliesTo |
gptkb:church
gptkb:student_organization environmental organizations hospitals museums nonprofit organizations universities charitable organizations arts organizations religious organizations food banks educational organizations international aid organizations social service agencies scientific organizations private foundations community foundations grantmaking foundations literary organizations supporting organizations animal welfare organizations housing organizations legal aid organizations medical research organizations organizations preventing cruelty to animals organizations preventing cruelty to children private operating foundations public charities scholarship funds |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:excludes |
federal income tax
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 501(c)(3)
|
| gptkbp:limitation |
lobbying activities
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:prohibits |
political campaign activity
private inurement substantial private benefit |
| gptkbp:provides |
federal tax exemption
|
| gptkbp:requires |
annual filing of Form 990
application via Form 1023 or 1023-EZ operational test organizational test |
| gptkbp:subject |
gptkb:unrelated_business_income_tax_(UBIT)
private foundation rules public support test |
| gptkbp:usedFor |
determining tax-exempt status
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code
|
| gptkbp:bfsLayer |
5
|