A volunteer fire company or similar organization may be exempt as a social welfare organization if its members are actively engaged in fire fighting and similar disaster as­sistance, whether it actually owns the fire fight­ing equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them.

If an organization does not have an inde­pendent social purpose, such as providing rec­reational facilities for members, it may be exempt under section 501(c)(3).

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