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