Exempt organizations - Uncle Fed's Tax*Board

furtherance thereof qualifies for exemption.
§1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 64-175, 1964-1 (Part 1) C.B. 185.
218.310 Dancing school. A nonprofit organization
formed to operate a school to teach the art of
dancing, particularly contemporary dancing and
maintaining a regular faculty and curriculum with
a regularly enrolled body of students, is exempt
from tax. §1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 65-270, 1965-2 C.B. 160.
218.311 Distributions to needy individuals.
An organization privately established and funded
as a charitable foundation may make distributions
to needy individuals without affecting its tax-exempt
status. However, adequate records and case
histories should be maintained. §1.501(c)(3)-1.
(Sec. 501, ’86 Code.)
Rev. Rul. 56-304, 1956-2 C.B. 306.
218.312 Distributions to nonexempt organization.
An organization will not jeopardize its
exemption even though it distributes funds to nonexempt
organizations, provided it retains control
and discretion over use of the funds far section
501(c)(3) purposes. §1.501(c)(3)-1. (Sec. 501,
’86 Code.)
Rev. Rul. 68-489, 1968-2 C.B. 210.
218.313 Distributions to State or municipal
instrumentalities. Organizations may make distributions
of income or other unrestricted funds to
a state or municipality, or to an activity which is an
integral part thereof, without jeopardizing their
exempt status, provided such distributions are in
furtherance of the exempt purposes of the donor
organizations. §1.501(c)(3)-1. (Sec. 501, ’86
Code.)
Rev. Rul. 62-78, 1962-1 C.B. 86.
218.314 Doctor-creator “hired” to conduct
medical practice. An organization formed and
controlled by a doctor of medicine who is “hired”
to conduct research programs consisting of
examining and treating patients who are charged
the prevailing fees for services rendered does not
qualify for exemption. §1.501(c)(3)-1. (Sec. 501,
’86 Code.)
Rev. Rul. 69-266, 1969-1 C.B. 151.
218.315 Dog training club. A dog club exempt
under 501(c)(7) formed to promote ownership and
training of purebred dogs that provides facilities
and trainers for conducting obedience training
classes may not be reclassified as an educational
organization. §§1.501(c)(3)-1, 1.501(c)(7)-1.
(Sec. 501, ’86 Code.)
Rev. Rul. 71-421, 1971-2 C.B. 229.
218.316 Drama and musical arts appreciation.
A nonprofit organization created to develop
a community appreciation for drama and musical
arts by sponsoring professional presentations such
as plays, musicals, and concerts, qualifies for
exemption. §1.501(c)(3)–1. (Sec. 501, ’86 Code.)
Rev. Rul. 73-45, 1973-1 C.B. 220.
218.317 Educational; accreditation of educational
institutions. A nonprofit organization of
accredited educational institutions, whose membership
includes a small number of proprietary
schools, and whose activities include the preparation
of accreditation standards, identification of
schools and colleges meeting these standards, and
the dissemination of accredited institution lists is
exempt as an educational organization.
§1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 74-146, 1974-1 C.B. 129.
218.318 Educational; aid to immigrants. A
nonprofit organization formed to aid immigrants
in overcoming social, cultural, and economic
problems by providing personal counseling, referrals
to helpful agencies, social and recreational
activities, instruction in English, and distribution
of a newsletter is operated exclusively for charitable
and educational purposes and qualifies for
exemption. §1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 76-205, 1976-1 C.B. 154.
218.319 Educational; alternative education
information. A nonprofit membership corporation
founded to promote better education for children
through expanded private educational opportunities
and to provide, at little or no cost, the
public with information on alternatives to public
education is operated exclusively for educational
purposes and qualifies for exemption. (Sec. 501,
’86 Code.)
National Association for the Legal Support of
Alternative Schools, 71 T.C. 118, Acq., 1981-36
I.R.B. 5.
218.320 Educational; broadcast media
information and evaluations. A nonprofit organization
that provides information to the public
about the public’s right of access to the broadcast
media and objectively evaluates the performance
of local broadcasters in fulfilling their public service
obligations is operated exclusively for charitable
and educational purposes. §1.501(c)(3)-1.
(Sec. 501, ’86 Code.)
Rev. Rul. 79-26, 1979-1 C.B. 196.
218.321 Educational; children and adolescents
with learning disabilities. A nonprofit
organization formed to provide individual psychological
and educational evaluations, as well as
tutoring and therapy, for children and adolescents
with learning disabilities is operated exclusively
for charitable purposes. §1.501(c)(3)–1. (Sec.
501, ’86 Code.)
Rev. Rul. 77-68, 1977-1 C.B. 142.
218.322 Educational; Civil War history. A
nonprofit organization formed to increase the
knowledge of its members and the public about
historic events of the Civil War by researching,
studying, and involving its members in historically
accurate reenactments of Civil War battles to
which the which is invited may be exempt from
tax. §1.501(c)(3)-1. (Sec. 501, - ’86 Code.)
Rev. Rul. 67-148, 1967-1 C.B. 132.
218.323 Educational; closed-circuit radio
broadcasting system. A nonprofit organization
that sets up closed-circuit radio transmitting
equipment in multiple residence structures such as
nursing homes, rest homes, and convalescent
homes, providing senior citizens within the buildings
an opportunity to listen to free, noncommercial
and educational broadcasts concerning their
special needs, is operated exclusively for charitable
and educational purposes and qualifies for
exemption. §1.501(c)(3)–1. (Sec. 501, ’86 Code.)
Rev. Rul. 77-42, 1977-1 C.B. 142.
218.324 Educational; community sports
activity. An otherwise qualifying nonprofit organization
that conducts clinics, workshops, lessons,
and seminars at municipal parks and recreational
areas to instruct and educate individuals in a particular
sport is operated exclusively for educational
purposes and qualifies for exemption. Rev.
Rul. 65-2 amplified. §1.501(c)(3)-1. (Sec. 501,
’86 Code.)
Rev. Rul. 77-365, 1977-2 C.B. 192.
218.325 Educational; community sports
foundation. A foundation operated exclusively to
teach children a sport by holding clinics conducted
by qualified instructors in schools, play grounds,
and parks and by providing free instruction, equipment,
and facilities qualifies for exemption.
Amplified by Rev. Rul. 77-365. §1.501(c)(3)-1.
(Sec. 501, ’86 Code.)
Rev. Rul. 65-2, 1965-1 C.B. 227.
218.326 Educational; computer users. An
organization whose membership is limited to
organizations that own, rent, or use a specific type
Exempt organizations
of computer and whose activities are designed to
keep members informed of current scientific and
technical data of special interest to them as users
of the computer is not exempt. §1.501(c)(3)–1.
(Sec. 501, ’86 Code.)
Rev. Rul. 74-116, 1974–1 C.B. 127.
218.327 Educational; counseling men on voluntary
sterilization methods. An organization
that provides free counseling to men concerning
methods of voluntary sterilization, assists them in
obtaining sterilization operations, and distributes
pamphlets and brochures explaining the effectiveness
of sterilization in family planning is exempt.
§1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 74-595, 1974–2 C.B. 164.
218.328 Educational; counseling women on
unwanted pregnancies. An organization that provides
free counseling to women on methods of
resolving unwanted pregnancies, including lawful
abortion, delivering and placing the child for
adoption, and delivering and keeping the child,
qualifies for exemption as an education organization.
§1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 73-569, 1973-2 C.B. 178.
218.329 Educational; credit unions in developing
nations. An organization formed to assist
individuals in developing nations to improve their
living conditions through educational programs
on credit problems and to instruct and train individuals
from those nations in the techniques of
organizing and managing credit unions qualifies
for exemption as an educational organization.
§1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 74-16, 1974-1 C.B. 126.
218.330 Educational; evaluating prospective
legislation. The exempt status of a nonprofit
educational organization is not affected by its non
partisan study, research, and assembly of materials
in connection with prospective legislation relating
to court reform and the dissemination of such
materials to the public. §1.501(c)(3)-1. (Sec. 501,
’86 Code.)
Rev. Rul. 64-195, 1964-2 C.B. 138.
218.331 Educational; evaluating radio and
television programs. A nonprofit organization
formed for the purpose of educating the public as
to the quality of radio and television programs by
means of opinion polls, teaching evaluation
guides, newsletters, and study kits to better their
understanding and judgement of radio and television
programs and thereby encourage broadcasters
to fulfill their obligations to better serve the
public interest, may qualify for exemption.
§1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 64-192, 1964-2 C.B. 136.
218.332 Educational; for-profit school converted
to nonprofit school. An otherwise qualifying
nonprofit organization that purchases or leases
at fair market value the assets of a former for-profit
school and employs the former owners, who are
not related to the current directors, at salaries commensurate
with their responsibilities is operated
exclusively for educational and charitable purposes.
An organization that takes over a school’s
assets and its liabilities, which exceed the value of
the assets and include notes owed to the former
owners and current directors of the school, is serving
the directors’ private interests and is not operated
exclusively for educational and charitable
purposes. §1.501(c)(3)-1. (Sec. 501, ’86 Code.)
Rev. Rul. 76-441, 1976-2 C.B. 147.
218.333 Educational; health care improvements.
A nonprofit organization formed to
encourage and assist in establishment of nonprofit
regional health data systems, to conduct studies
and propose improvements with regard to quality,
utilization, and effectiveness of health care and
health care agencies, and to educate those
involved in furnishing, administering, and financing
health care is operated exclusively for scien-