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<span>Obtaining status</span> </div> </a> <ul id="toc-Obtaining_status-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax-deductible_charitable_contributions" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Tax-deductible_charitable_contributions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Tax-deductible charitable contributions</span> </div> </a> <ul id="toc-Tax-deductible_charitable_contributions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Transparency" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Transparency"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Transparency</span> </div> </a> <ul id="toc-Transparency-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Limitations_on_political_activity" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Limitations_on_political_activity"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Limitations on political activity</span> </div> </a> <ul id="toc-Limitations_on_political_activity-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Churches" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Churches"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Churches</span> </div> </a> <ul id="toc-Churches-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Political_campaign_activities" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Political_campaign_activities"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Political campaign activities</span> </div> </a> <button 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</li> <li id="toc-Foreign_activities" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Foreign_activities"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Foreign activities</span> </div> </a> <button aria-controls="toc-Foreign_activities-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Foreign activities subsection</span> </button> <ul id="toc-Foreign_activities-sublist" class="vector-toc-list"> <li id="toc-Allowance_of_tax-deduction_by_donors" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Allowance_of_tax-deduction_by_donors"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.1</span> <span>Allowance of tax-deduction by donors</span> </div> </a> <ul id="toc-Allowance_of_tax-deduction_by_donors-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Foreign_subsidiaries" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Foreign_subsidiaries"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.2</span> <span>Foreign subsidiaries</span> </div> </a> <ul id="toc-Foreign_subsidiaries-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Differences_between_501(c)(3)_and_501(c)(4)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Differences_between_501(c)(3)_and_501(c)(4)"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Differences between 501(c)(3) and 501(c)(4)</span> </div> </a> <ul id="toc-Differences_between_501(c)(3)_and_501(c)(4)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" 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Available in 13 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-13" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">13 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D9%86%D8%B8%D9%85%D8%A9_501(c)(3)" title="منظمة 501(c)(3) – Arabic" lang="ar" hreflang="ar" data-title="منظمة 501(c)(3)" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-de badge-Q70894304 mw-list-item" title=""><a href="https://de.wikipedia.org/wiki/501(c)(3)" title="501(c)(3) – German" lang="de" hreflang="de" data-title="501(c)(3)" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Organizaci%C3%B3n_501(c)(3)" title="Organización 501(c)(3) – Spanish" lang="es" hreflang="es" data-title="Organización 501(c)(3)" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D8%A7%D8%B2%D9%85%D8%A7%D9%86_%DB%B5%DB%B0%DB%B1_(%D8%B3%DB%8C)(%DB%B3)" title="سازمان ۵۰۱ (سی)(۳) – Persian" lang="fa" hreflang="fa" data-title="سازمان ۵۰۱ (سی)(۳)" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Organisation_501(c)(3)" title="Organisation 501(c)(3) – French" lang="fr" hreflang="fr" data-title="Organisation 501(c)(3)" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ja badge-Q70894304 mw-list-item" title=""><a href="https://ja.wikipedia.org/wiki/501(c)(3)" title="501(c)(3) – Japanese" lang="ja" hreflang="ja" data-title="501(c)(3)" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/501(c)(3)" title="501(c)(3) – Portuguese" lang="pt" hreflang="pt" data-title="501(c)(3)" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Organiza%C8%9Bie_501(c)(3)" title="Organizație 501(c)(3) – Romanian" lang="ro" hreflang="ro" data-title="Organizație 501(c)(3)" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9E%D1%80%D0%B3%D0%B0%D0%BD%D0%B8%D0%B7%D0%B0%D1%86%D0%B8%D1%8F_501(c)(3)" title="Организация 501(c)(3) – Russian" lang="ru" hreflang="ru" data-title="Организация 501(c)(3)" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Organiz%C3%A1cia_pod%C4%BEa_26_U.S.C._%C2%A7_501(c)(3)" title="Organizácia podľa 26 U.S.C. § 501(c)(3) – Slovak" lang="sk" hreflang="sk" data-title="Organizácia podľa 26 U.S.C. § 501(c)(3)" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9E%D1%80%D0%B3%D0%B0%D0%BD%D1%96%D0%B7%D0%B0%D1%86%D1%96%D1%8F_501(c)(3)" title="Організація 501(c)(3) – Ukrainian" lang="uk" hreflang="uk" data-title="Організація 501(c)(3)" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/T%E1%BB%95_ch%E1%BB%A9c_501(c)(3)" title="Tổ chức 501(c)(3) – Vietnamese" lang="vi" hreflang="vi" data-title="Tổ chức 501(c)(3)" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/501(c)(3)%E7%B5%84%E7%B9%94" title="501(c)(3)組織 – Chinese" lang="zh" hreflang="zh" data-title="501(c)(3)組織" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q18325436#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" 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<div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=501(c)(3)&redirect=no" class="mw-redirect" title="501(c)(3)">501(c)(3)</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">US nonprofit exempt from federal income tax</div> <p> A <b>501(c)(3) organization</b> is a United States corporation, <a href="/wiki/Trust_(business)" title="Trust (business)">trust</a>, <a href="/wiki/Unincorporated_association" title="Unincorporated association">unincorporated association</a> or other type of organization exempt from <a href="/wiki/Federal_income_tax" class="mw-redirect" title="Federal income tax">federal income tax</a> under section 501(c)(3) of <a href="/wiki/Title_26" class="mw-redirect" title="Title 26">Title 26</a> of the <a href="/wiki/United_States_Code" title="United States Code">United States Code</a>. It is one of the 29 types of <a href="/wiki/501(c)_organization" title="501(c) organization">501(c)</a> <a href="/wiki/Nonprofit_organization" title="Nonprofit organization">nonprofit organizations</a><sup id="cite_ref-:0_1-0" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> in the US. </p><p>501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for <a href="/wiki/Religion" title="Religion">religious</a>, <a href="/wiki/Charitable_organization" title="Charitable organization">charitable</a>, <a href="/wiki/Science" title="Science">scientific</a>, <a href="/wiki/Literature" title="Literature">literary</a> or <a href="/wiki/Education" title="Education">educational</a> purposes, for <a href="/wiki/Public_security#Organizations" title="Public security">testing for public safety</a>, to foster national or international <a href="/wiki/Amateur_sports" title="Amateur sports">amateur sports</a> competition, or for the prevention of <a href="/wiki/Child_abuse" title="Child abuse">cruelty to children</a> or <a href="/wiki/Cruelty_to_animals" title="Cruelty to animals">animals</a>. 501(c)(3) exemption applies also for any non-incorporated <a href="/wiki/Community_Chest_(organization)" title="Community Chest (organization)">community chest</a>, fund, <a href="/wiki/Cooperating_Associations" title="Cooperating Associations">cooperating association</a> or foundation organized and operated exclusively for those purposes.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:0_1-1" class="reference"><a href="#cite_note-:0-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations.<sup id="cite_ref-Hopkins2011_3-0" class="reference"><a href="#cite_note-Hopkins2011-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Larkin2011_7-0" class="reference"><a href="#cite_note-Larkin2011-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/170">§ 170</a> provides a deduction for federal income tax purposes, for some donors who make <a href="/wiki/Charitable_contribution_deductions_in_the_United_States" title="Charitable contribution deductions in the United States">charitable contributions</a> to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $250 or more). </p><p>Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate <a href="/wiki/Matching_funds" title="Matching funds">matching funds</a> do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Types">Types</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=1" title="Edit section: Types"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The two exempt classifications of 501(c)(3) organizations are as follows: </p> <ul><li>A <a href="/wiki/Charitable_organization#United_States" title="Charitable organization">public charity</a>, identified by the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) as "not a private foundation", normally receives a substantial part of its income, directly or indirectly, from the general public or from the government. The public support must be fairly broad, not limited to a few individuals or families. Public charities are defined in the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> under sections 509(a)(0) through 509(a)(4).<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup></li> <li>A <a href="/wiki/Private_foundation_(United_States)" title="Private foundation (United States)">private foundation</a>, sometimes called a non-operating foundation, receives most of its income from investments and endowments. This income is used to make grants to other organizations, rather than being disbursed directly for charitable activities. Private foundations are defined in the Internal Revenue Code under section 509(a) as 501(c)(3) organizations, which do not qualify as public charities.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="Obtaining_status">Obtaining status</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=2" title="Edit section: Obtaining status"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The basic requirement of obtaining tax-exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Organizations acquire 501(c)(3) tax exemption by filing IRS <a href="/wiki/Form_1023" title="Form 1023">Form 1023</a>.<sup id="cite_ref-atlantatribune_13-0" class="reference"><a href="#cite_note-atlantatribune-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> As of 2006<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=501(c)(3)_organization&action=edit">[update]</a></sup>, the form must be accompanied by an $850 filing fee if the yearly gross receipts for the organization are expected to average $10,000 or more.<sup id="cite_ref-Form_1023_14-0" class="reference"><a href="#cite_note-Form_1023-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-IRS_Exempt_Organizations_Website_15-0" class="reference"><a href="#cite_note-IRS_Exempt_Organizations_Website-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> If yearly gross receipts are expected to average less than $10,000, the filing fee is reduced to $400.<sup id="cite_ref-Form_1023_14-1" class="reference"><a href="#cite_note-Form_1023-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-IRS_Exempt_Organizations_Website_15-1" class="reference"><a href="#cite_note-IRS_Exempt_Organizations_Website-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: </p> <ul><li>Churches, their integrated auxiliaries, and conventions or associations of churches. A convention or association of churches generally refers to the organizational structure of congregational churches.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> A convention or association of churches can also refer to a cooperative undertaking of churches of various denominations that works together to perform religious activities.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:1_18-0" class="reference"><a href="#cite_note-:1-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup></li> <li>Organizations that are not private foundations and that have gross receipts that normally are not more than $5,000<sup id="cite_ref-:1_18-1" class="reference"><a href="#cite_note-:1-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup></li></ul> <p>The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. </p><p>There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the <a href="/wiki/United_States_Tax_Court" title="United States Tax Court">United States Tax Court</a>, the <a href="/wiki/United_States_District_Court_for_the_District_of_Columbia" title="United States District Court for the District of Columbia">United States District Court for the District of Columbia</a>, and the <a href="/wiki/United_States_Court_of_Federal_Claims" title="United States Court of Federal Claims">United States Court of Federal Claims</a> have <a href="/wiki/Concurrent_jurisdiction" title="Concurrent jurisdiction">concurrent jurisdiction</a> to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the Internal Revenue Service.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p><p>Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter.<sup id="cite_ref-403b_21-0" class="reference"><a href="#cite_note-403b-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service.<sup id="cite_ref-403b_21-1" class="reference"><a href="#cite_note-403b-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tax-deductible_charitable_contributions">Tax-deductible charitable contributions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=3" title="Edit section: Tax-deductible charitable contributions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Individuals may take a tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> The payments are not tax-deductible charitable contributions even if a significant portion of a church school's curriculum is religious education.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that the organization qualifies to receive tax-deductible charitable contributions.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p><p>Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p>Most 501(c)(3) must disclose the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information is not required to be made available to the public,<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> unless the organization is an independent foundation.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> Churches are generally exempt from this reporting requirement.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Transparency">Transparency</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=4" title="Edit section: Transparency"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service.<sup id="cite_ref-pd_35-0" class="reference"><a href="#cite_note-pd-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> The same public inspection requirement applies to the organization's annual return, namely its <a href="/wiki/Form_990" title="Form 990">Form 990</a>, Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B.<sup id="cite_ref-pd_35-1" class="reference"><a href="#cite_note-pd-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-pd990t_36-0" class="reference"><a href="#cite_note-pd990t-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> Annual returns must be publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing.<sup id="cite_ref-pd_35-2" class="reference"><a href="#cite_note-pd-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-pd990t_36-1" class="reference"><a href="#cite_note-pd990t-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> </p><p>The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> A private nonprofit organization, <a href="/wiki/GuideStar" class="mw-redirect" title="GuideStar">GuideStar</a>, provides information on 501(c)(3) organizations.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Open990 is a searchable database of information about organizations over time.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic,<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> that allows each organization to report its financials, leadership, contacts, and other activities.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Limitations_on_political_activity">Limitations on political activity</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=5" title="Edit section: Limitations on political activity"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the <a href="/wiki/Johnson_Amendment" title="Johnson Amendment">Johnson Amendment</a> enacted in 1954.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> Section 501(c)(3) organizations are subject to limits on <a href="/wiki/Lobbying" title="Lobbying">lobbying</a>, having <a href="/wiki/501(h)_election" title="501(h) election">a choice</a> between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status.<sup id="cite_ref-cpe_48-0" class="reference"><a href="#cite_note-cpe-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Churches">Churches</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=6" title="Edit section: Churches"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations".<sup id="cite_ref-p1828_49-0" class="reference"><a href="#cite_note-p1828-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> This guide outlines activities allowed and not allowed by churches under the 501(c)(3) designation.<sup id="cite_ref-p1828_49-1" class="reference"><a href="#cite_note-p1828-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p><p>In 1980, the <a href="/wiki/United_States_District_Court_for_the_District_of_Columbia" title="United States District Court for the District of Columbia">United States District Court for the District of Columbia</a> recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: </p> <div><ol><li>A distinct legal entity;</li><li>A recognized creed and form of worship;</li><li>A definite and distinct ecclesiastical government;</li><li>A formal code of doctrine and discipline;</li><li>A distinct religious history;</li><li>A membership not associated with any other church or denomination;</li><li>A complete organization of ordained ministers ministering to their congregations;</li><li>Ordained ministers selected after completed prescribed courses of study;</li><li>Literature of its own;</li><li>Established places of worship;</li><li>Regular congregations;</li><li>Regular religious services;</li><li>Sunday schools for the religious instruction of the young;</li><li>Schools for the preparation of its ministers.</li></ol></div> <p>Having an established congregation served by an organized ministry is of central importance.<sup id="cite_ref-sos_50-0" class="reference"><a href="#cite_note-sos-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless, the 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors.<sup id="cite_ref-sos_50-1" class="reference"><a href="#cite_note-sos-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p><p>Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the <a href="/wiki/United_States_Tax_Court" title="United States Tax Court">United States Tax Court</a> said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words, a church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith."<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-definingchurch_52-0" class="reference"><a href="#cite_note-definingchurch-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> A church can conduct worship services in various specific locations rather than in one official location.<sup id="cite_ref-plr200530028_54-0" class="reference"><a href="#cite_note-plr200530028-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> A church may have a significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members.<sup id="cite_ref-plr200530028_54-1" class="reference"><a href="#cite_note-plr200530028-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p><p>An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in a manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Political_campaign_activities">Political campaign activities</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=7" title="Edit section: Political campaign activities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Organizations described in section 501(c)(3) are prohibited from conducting <a href="/wiki/Political_campaign" title="Political campaign">political campaign</a> activities to intervene in <a href="/wiki/Election" title="Election">elections</a> to public office.<sup id="cite_ref-IRS-501c3_58-0" class="reference"><a href="#cite_note-IRS-501c3-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> The Internal Revenue Service website elaborates on this prohibition:<sup id="cite_ref-IRS-501c3_58-1" class="reference"><a href="#cite_note-IRS-501c3-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. </p><p>Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. </p><p> On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose a candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention.</p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Constitutionality">Constitutionality</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=8" title="Edit section: Constitutionality"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as <a href="/wiki/Freedom_of_speech_in_the_United_States" title="Freedom of speech in the United States">freedom of speech</a>, <a href="/wiki/Vagueness_doctrine" title="Vagueness doctrine">vagueness</a>, and <a href="/wiki/Equal_Protection_Clause" title="Equal Protection Clause">equal protection</a> and selective prosecution.<sup id="cite_ref-Klapach_59-0" class="reference"><a href="#cite_note-Klapach-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> Historically, <a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">Supreme Court</a> decisions, such as <i><a href="/wiki/Regan_v._Taxation_with_Representation_of_Washington" title="Regan v. Taxation with Representation of Washington">Regan v. Taxation with Representation of Washington</a></i>, suggested that the Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge.<sup id="cite_ref-Klapach_59-1" class="reference"><a href="#cite_note-Klapach-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of <i><a href="/wiki/Citizens_United_v._FEC" title="Citizens United v. FEC">Citizens United v. FEC</a></i>.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Lobbying">Lobbying</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=9" title="Edit section: Lobbying"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/501(h)_election" title="501(h) election">501(h) election</a></div> <p>In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct a limited amount of <a href="/wiki/Lobbying" title="Lobbying">lobbying</a> to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p><p>The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying.<sup id="cite_ref-lobbyinglaw_62-0" class="reference"><a href="#cite_note-lobbyinglaw-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p><p>To establish a <a href="/wiki/Safe_harbor_(law)" title="Safe harbor (law)">safe harbor</a> for the "substantial part" test, the <a href="/wiki/United_States_Congress" title="United States Congress">United States Congress</a> enacted §501(h), called the Conable election after its author, <a href="/wiki/U.S._House_of_Representatives" class="mw-redirect" title="U.S. House of Representatives">Representative</a> <a href="/wiki/Barber_Conable" title="Barber Conable">Barber Conable</a>. The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Foreign_activities">Foreign activities</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=10" title="Edit section: Foreign activities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States.<sup id="cite_ref-71-460_64-0" class="reference"><a href="#cite_note-71-460-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-1983eo-o_65-0" class="reference"><a href="#cite_note-1983eo-o-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> A 501(c)(3) organization is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control.<sup id="cite_ref-63-252_66-0" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> Additional procedures are required of 501(c)(3) organizations that are <a href="/wiki/Private_foundation_(United_States)" title="Private foundation (United States)">private foundations</a>.<sup id="cite_ref-1983eo-o_65-1" class="reference"><a href="#cite_note-1983eo-o-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Allowance_of_tax-deduction_by_donors">Allowance of tax-deduction by donors</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=11" title="Edit section: Allowance of tax-deduction by donors"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization.<sup id="cite_ref-63-252_66-1" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds.<sup id="cite_ref-63-252_66-2" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>If the donor imposes a restriction or earmark that the contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible.<sup id="cite_ref-63-252_66-3" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country.<sup id="cite_ref-63-252_66-4" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Foreign_subsidiaries">Foreign subsidiaries</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=12" title="Edit section: Foreign subsidiaries"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>If a 501(c)(3) organization sets up and controls a foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities.<sup id="cite_ref-63-252_66-5" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p><p>If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to the foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors.<sup id="cite_ref-63-252_66-6" class="reference"><a href="#cite_note-63-252-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Differences_between_501(c)(3)_and_501(c)(4)"><span id="Differences_between_501.28c.29.283.29_and_501.28c.29.284.29"></span>Differences between 501(c)(3) and 501(c)(4)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=13" title="Edit section: Differences between 501(c)(3) and 501(c)(4)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The main differences between 501(c)(3) and <a href="/wiki/501(c)(4)" class="mw-redirect" title="501(c)(4)">501(c)(4)</a> organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences:<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <caption> </caption> <tbody><tr> <th> </th> <th>501(c)(3) </th> <th>501(c)(4) </th></tr> <tr> <th>Purpose </th> <td>501(c)(3) organizations are commonly referred to as charitable organizations. Their primary purpose is to serve the public interest by engaging in activities such as religious, educational, scientific, or charitable work. They must operate exclusively for exempt purposes, and any earnings must be used to further their mission. </td> <td>On the other hand, 501(c)(4) organizations are known as social welfare organizations. Their main purpose is to promote the common good and the general welfare of a community. While they can engage in some charitable activities, they have more flexibility to pursue a broader range of activities, including advocacy, lobbying, and political activities that promote social welfare. </td></tr> <tr> <th>Tax deductibility of donations </th> <td>Donations made to 501(c)(3) organizations are typically tax-deductible for the donors, meaning individuals and businesses can claim those donations as deductions on their tax returns, subject to certain limitations. This tax benefit encourages charitable giving. </td> <td>In contrast, donations made to 501(c)(4) organizations are not generally tax-deductible. This means individuals and businesses cannot claim deductions for donations to these organizations, as their activities are often focused on social welfare and may involve more political or lobbying efforts. </td></tr> <tr> <th>Political activity </th> <td>501(c)(3) organizations are subject to strict limitations on their involvement in political campaigns or activities. They are generally prohibited from engaging in any partisan political activity or endorsing or opposing specific candidates for public office. However, they can engage in limited non-partisan educational and advocacy activities related to specific issues. </td> <td>501(c)(4) organizations have more leeway in engaging in political activities. They can participate in lobbying efforts and engage in a certain amount of political campaign activities, as long as those activities are not their primary focus. </td></tr> <tr> <th>Financial reporting </th> <td>There are differences in financial reporting requirements between 501(c)(3) and 501(c)(4) organizations. 501(c)(3) organizations must provide detailed financial information through the IRS Form 990, which is publicly available. This transparency helps maintain accountability and trust in the nonprofit sector. </td> <td>501(c)(4) organizations also file Form 990, but they have more flexibility in reporting certain financial information. While they must still disclose some financial details, they have more options to protect the privacy of their donors. </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=14" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-:0-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_1-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C.</a>, Retrieved March 9, 2009.</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-purposes-internal-revenue-code-section-501c3">"Exempt Purposes – Internal Revenue Code Section 501(c)(3)"</a>. <i>irs.gov</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=irs.gov&rft.atitle=Exempt+Purposes+%E2%80%93+Internal+Revenue+Code+Section+501%28c%29%283%29&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fcharitable-organizations%2Fexempt-purposes-internal-revenue-code-section-501c3&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-Hopkins2011-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-Hopkins2011_3-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHopkins2011" class="citation cs2">Hopkins, Bruce R. 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December 2002. p. 64.</span> </li> <li id="cite_note-Form_1023-14"><span class="mw-cite-backlink">^ <a href="#cite_ref-Form_1023_14-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Form_1023_14-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f1023.pdf">"Form 1023"</a> (Rev. 6-2006), p. 12.</span> </li> <li id="cite_note-IRS_Exempt_Organizations_Website-15"><span class="mw-cite-backlink">^ <a href="#cite_ref-IRS_Exempt_Organizations_Website_15-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-IRS_Exempt_Organizations_Website_15-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check">IRS Exempt Organizations Website</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160515100248/https://www.irs.gov/Charities-%26-Non-Profits/Exempt-Organizations-Select-Check">Archived</a> May 15, 2016, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Retrieved on September 7, 2009.</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://openjurist.org/758/f2d/1283/lutheran-social-service-of-minnesota-v-united-states">Lutheran Social Service of Minnesota v. 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Commissioner of Internal Revenue"</a>. <i>OpenJurist</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230604070018/https://openjurist.org/950/f2d/365/living-faith-inc-v-commissioner-of-internal-revenue">Archived</a> from the original on June 4, 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=OpenJurist&rft.atitle=950+F2d+365+Living+Faith+Inc+v.+Commissioner+of+Internal+Revenue&rft.date=1991&rft.au=United+States+Court+of+Appeals%2C+Seventh+Circuit&rft_id=https%3A%2F%2Fopenjurist.org%2F950%2Ff2d%2F365%2Fliving-faith-inc-v-commissioner-of-internal-revenue&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-IRS-501c3-58"><span class="mw-cite-backlink">^ <a href="#cite_ref-IRS-501c3_58-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-IRS-501c3_58-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations">"The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations"</a>. <i><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a></i>. December 4, 2023. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20240221024143/https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations">Archived</a> from the original on February 21, 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=The+Restriction+of+Political+Campaign+Intervention+by+Section+501%28c%29%283%29+Tax-Exempt+Organizations&rft.date=2023-12-04&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fcharitable-organizations%2Fthe-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-Klapach-59"><span class="mw-cite-backlink">^ <a href="#cite_ref-Klapach_59-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Klapach_59-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKlapach1999" class="citation journal cs1">Klapach, Joseph S. (January 1999). <a rel="nofollow" class="external text" href="http://scholarship.law.cornell.edu/cgi/viewcontent.cgi?article=2751&context=clr">"Thou Shalt Not Politic: A Principled Approach to Section 501 (C)(3)'s Prohibition of Political Campaign Activity"</a>. <i><a href="/wiki/Cornell_Law_Review" title="Cornell Law Review">Cornell L. Rev.</a></i> <b>84</b> (2): 504. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20240222025902/https://scholarship.law.cornell.edu/cgi/viewcontent.cgi?referer=https://en.wikipedia.org/&httpsredir=1&article=2751&context=clr">Archived</a> from the original on February 22, 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Cornell+L.+Rev.&rft.atitle=Thou+Shalt+Not+Politic%3A+A+Principled+Approach+to+Section+501+%28C%29%283%29%27s+Prohibition+of+Political+Campaign+Activity&rft.volume=84&rft.issue=2&rft.pages=504&rft.date=1999-01&rft.aulast=Klapach&rft.aufirst=Joseph+S.&rft_id=http%3A%2F%2Fscholarship.law.cornell.edu%2Fcgi%2Fviewcontent.cgi%3Farticle%3D2751%26context%3Dclr&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text">Lepow, Hannah (2014). "<a rel="nofollow" class="external text" href="http://heinonline.org/HOL/Page?handle=hein.journals/colb2014&div=22&g_sent=1&collection=journals">Speaking Up: The Challenges to Section 501(c)(3)'s Political Activities Prohibition in a Post-Citizens United World</a>". <i><a href="/wiki/Columbia_Business_Law_Review" title="Columbia Business Law Review">Colum. Bus. L. Rev.</a></i> 817.</span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090507002752/https://www.irs.gov/charities/charitable/article/0%2C%2Cid%3D120703%2C00.html">"Political and Lobbying Activities"</a>. IRS. January 6, 2009. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/charities/charitable/article/0,,id=120703,00.html">the original</a> on May 7, 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">June 3,</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Political+and+Lobbying+Activities&rft.pub=IRS&rft.date=2009-01-06&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcharities%2Fcharitable%2Farticle%2F0%2C%2Cid%3D120703%2C00.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-lobbyinglaw-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-lobbyinglaw_62-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBerry2003" class="citation news cs1">Berry, Jeffrey M. (November 30, 2003). <a rel="nofollow" class="external text" href="https://www.washingtonpost.com/archive/opinions/2003/11/30/the-lobbying-law-is-more-charitable-than-they-think/d0c3660d-6e51-48c4-b3f9-7403a4dac98b/">"The Lobbying Law Is More Charitable Than They Think"</a>. <i>The Washington Post</i>. p. B1. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200309194537/https://www.washingtonpost.com/archive/opinions/2003/11/30/the-lobbying-law-is-more-charitable-than-they-think/d0c3660d-6e51-48c4-b3f9-7403a4dac98b/">Archived</a> from the original on March 9, 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Washington+Post&rft.atitle=The+Lobbying+Law+Is+More+Charitable+Than+They+Think&rft.pages=B1&rft.date=2003-11-30&rft.aulast=Berry&rft.aufirst=Jeffrey+M.&rft_id=https%3A%2F%2Fwww.washingtonpost.com%2Farchive%2Fopinions%2F2003%2F11%2F30%2Fthe-lobbying-law-is-more-charitable-than-they-think%2Fd0c3660d-6e51-48c4-b3f9-7403a4dac98b%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f5768.pdf">"Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation (Under Section 501(h) of the Internal Revenue Code)"</a> <span class="cs1-format">(PDF)</span>. <i>Internal Revenue Service</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20240118025041/https://www.irs.gov/pub/irs-pdf/f5768.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on January 18, 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=Form+5768%3A+Election%2FRevocation+of+Election+by+an+Eligible+Section+501%28c%29%283%29+Organization+To+Make+Expenditures+To+Influence+Legislation+%28Under+Section+501%28h%29+of+the+Internal+Revenue+Code%29&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ff5768.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> <li id="cite_note-71-460-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-71-460_64-0">^</a></b></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-tege/rr71-460.pdf">Rev. Rul. 71–460, 1971–2 C.B. 231</a>". <i>Internal Revenue Service</i>. 1971.</span> </li> <li id="cite_note-1983eo-o-65"><span class="mw-cite-backlink">^ <a href="#cite_ref-1983eo-o_65-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-1983eo-o_65-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-tege/eotopico83.pdf">Domestic Organizations with Foreign Operations</a>". <i>Exempt Organization Continuing Professional Education Text</i>. Internal Revenue Service. 1983.</span> </li> <li id="cite_note-63-252-66"><span class="mw-cite-backlink">^ <a href="#cite_ref-63-252_66-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-63-252_66-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-63-252_66-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-63-252_66-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-63-252_66-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-63-252_66-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-63-252_66-6"><sup><i><b>g</b></i></sup></a></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="http://www.bradfordtaxinstitute.com/Endnotes/Rev_Rul_63-252.pdf">Rev. Rul. 63–252, 1963–2 C.B. 101</a>". <i>Internal Revenue Service</i> via Bradford Tax Institute. 1963.</span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-wd/0504031.pdf">Memorandum 200504031</a>". <i>Internal Revenue Service</i>. January 28, 2005.</span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-wd/201438032.pdf">Public Letter Ruling 201438032</a>". <i>Internal Revenue Service</i>. September 19, 2014.</span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.forbes.com/advisor/business/501c3-vs-501c4/">"501(c)(3) vs 501(c)(4): Differences, Pros & Cons – Forbes Advisor"</a>. <i>www.forbes.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">June 8,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.forbes.com&rft.atitle=501%28c%29%283%29+vs+501%28c%29%284%29%3A+Differences%2C+Pros+%26+Cons+%E2%80%93+Forbes+Advisor&rft_id=https%3A%2F%2Fwww.forbes.com%2Fadvisor%2Fbusiness%2F501c3-vs-501c4%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29%283%29+organization" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=501(c)(3)_organization&action=edit&section=15" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/tax-exempt-organization-search">Tax Exempt Organization Search</a>. <i>Internal Revenue Service</i>.</li> <li><span class="url"><a rel="nofollow" class="external text" href="https://www.irs.gov/forms-pubs/about-form-8940">IRS Form 8940: Request for Miscellaneous Determination</a></span></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist 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