Operational test - Internal Revenue Code section 501(c)(3)

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

An organization will be regarded as operated exclusively for one or more exempt purposes only if it engages primarily in activities that accomplish exempt purposes specified in section 501(c)(3).  An organization will not be so regarded if more than an insubstantial part of its activities does not further an exempt purpose.