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

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

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.