Table of Contents
Section 501(c)(3) Organizational Test
Valid Purposes Under Section 501(c)(3)
Charitable Purposes
Religious Purposes
Scientific Purposes
Literary Purposes
Educational Purposes
Other Requirements for 501(c)(3) Groups
Unrelated Business Activities
Limitation on Profits and Benefits
Limitation on Political Activities
Information for Specific Questions About Your Group’s Activities
The Importance of Public Charity Status
How to Qualify for Public Charity Status
Automatic Public Charity Status
Public Support Test
Attraction of Public Support Test
Exempt Activities Support Test
Private Foundations
Background
Operating Restrictions
Limitation on Deductibility of Contributions
Special Types of Private Foundations