501(c) organization - Knowledge (XXG)

3735:, ch.16, § II (G)(a), 38 Stat. 72. "...nothing this section shall apply to labor, agricultural, or horticultural organizations, or to mutual savings banks not having a capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations and dependents of such members, nor to domestic building and loan associations, nor to cemetery companies, organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual, nor to business leagues, nor to chambers of commerce or boards of trade, not organized for profit or no part of the net income of which inures to the benefit of the private stockholder or individual ; nor to any civic league or organization not organized for profit, but operated exclusively for the promotion of social welfare. 470:

available for public inspection. The organization's Form 990 (or similar such public record as the Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows the public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through

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labor, agricultural or horticultural organizations, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual.

1074:, which provides a tax-exemption to "fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system". Congress justified the tax-exemption with the reasoning that the members join to provide themselves with recreational or social organization without further tax consequences, similar as if they had paid for the benefits directly. Tax-exemption was available for organizations operated exclusively for pleasure, recreation, and other nonprofitable purposes. 1178:

performing similar charitable activities. A nonprofit cemetery corporation must be incorporated solely for the purpose of the burial or the cremation of bodies and no part of its net earnings inures to the benefit of any private shareholder or individual. Any net gain by the cemetery must be devoted to certain cemetery functions, such as the cemetery's operations, maintenance, and improvements; acquisition of cemetery property; and investment of the net gain in order to provide additional income for cemetery functions. Net gains are not allowed to be distributed to individuals.

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member. Similarly, if at least 75 percent of a group using club facilities are members of the organization, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is deemed to be derived from the member. It is the responsibility of the organization to maintain these records. If the organization does not keep sufficient records to link revenue to a member, the Internal Revenue Service assumes the revenue came from a nonmember.

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501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016.

1239: 474:. Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches; the exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. 974:. IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because the broadcasting of games increases public awareness of the sport. 1193:, whether on its own grounds or elsewhere, is not eligible under 501(c)(13) because the Internal Revenue Service does not consider mortuary services necessarily incident to burial purposes. The provision of traditional burial services that directly support and maintain basic tenets and beliefs of a religion regarding burial of its members" may still be eligible under 501(c)(13). 690:

paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in a substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense.

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Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions.

435:", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. 621:...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 608:. An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. 1177:

There are two primary types of eligible cemetery companies. A mutual cemetery company must be either "owned by and operated exclusively for the benefit of its lot owners who hold such lots for bona fide burial purposes and not for the purpose of resale" or engages in the burial of impoverished people

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A 501(c)(7) organization cannot have a written policy of discriminating on the basis of race, color, or religion. Nevertheless, a 501(c)(7) organization is permitted to limit its members to a particular religion in order to further the teachings of that religion. An auxiliary of a 501(c)(8) fraternal

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may qualify as tax-exempt under Section 501(k). The day care center must provide child care away from their homes. At least 85 percent of the children served must be cared for while their parent or guardian is either employed, seeking employment, or a full-time student. Most of the day care center's

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A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is

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An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its

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types of businesses is not generally qualifying. Similarly, providing a service for a specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a

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Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or

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501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their

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The society must have members of a similar calling, recreation, or profession, or members who work together to accomplish a worthy goal. The members have associated themselves in order to help each other and to promote the common cause. The society must have written documentation of its eligibility

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501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash

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is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were a primary benefactor of this organization type, dating to the 19th century. According to the

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528 – Homeowner associations, condominium management associations, residential real estate management associations, and timeshare associations may elect to be exempt from income tax on their exempt-function income under Section 528. Alternatively, some homeowner associations may qualify under

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A business league may qualify if it is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the

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A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve the conditions of those engaged in agricultural pursuits generally. Members

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Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless the organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts

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Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications

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That every corporation, joint stock company or association... shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association... Provided, however, That nothing in this section contained shall apply to

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provided an exemption from federal income taxes for mutual cemetery companies that were organized and operated exclusively "for the benefit of their members". In 1921, Congress extended the tax-exemption to cemetery companies that are not mutual and to cemetery companies that are not operated for

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that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services

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Between 2010 and 2017, the number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990.

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A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not

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organizations with the purpose of operating a religious community where the members live a communal life following the tenets and teachings of the organization. The organization's property is owned by each of the individuals in the community but, upon leaving, a member cannot withdraw any of the

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A substantial amount of the 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its

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The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of the organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section

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The organization is subject to unrelated business income tax for the revenue derived from nonmember use of its facilities and services, less allowable deductions. If the organization sells assets that were previously used for recreational or social purposes, the proceeds are considered related

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When a group of eight or fewer individuals, at least one of whom is a member, uses the organization's facilities and the member pays for the other individuals, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is deemed to be derived from the

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Charitable contributions to a 501(c)(13) organization are tax-deductible to the donor. Payments for perpetual care of a particular lot or a particular crypt are not considered tax-deductible charitable contributions. Payments made as part of the purchase price of a burial lot or crypt are not

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The society must offer benefits to members, which may include life insurance, medical insurance, scholarships, educational programs, travel opportunities, and discount programs. Revenue generated from providing benefits to non-members must be insubstantial to the society and may be taxable as

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The cemetery may restrict burials and cremations to a certain group of people, such as impoverished people, people adherent to a certain religion, or people who lived in a certain community, as long as it still serves a broad class of people and operates for public purposes, but a 501(c)(13)

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The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to the

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The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action"

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A perpetual care fund that is used by a profit-making cemetery to maintain cemetery properties and burial lots is not eligible under 501(c)(13). On the other hand, a nonprofit organization may have a perpetual care fund without jeopardizing its exemption under Section 501(c)(13).

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A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a

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same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote the common economic interests of all the commercial enterprises in a given trade or community.

458:. Prior to 2008, an annual return was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as 902:

A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with the exception of a 501(c)(6) organization that makes

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An individual's donation to a fraternity is only a tax-deductible charitable contribution if the contribution "is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals."

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The society must have a supreme governing body and subordinate lodges into which members are elected, initiated, or admitted in accordance with its laws. The supreme governing body should be composed of delegates elected directly by members or intermediate assemblies.

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that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election.

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likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The

53:. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, 1208:

considered tax-deductible charitable contributions, even if a portion of the payment is for the perpetual care of the entirety of the cemetery. Bequests or gifts to a 501(c)(13) cemetery are not deductible for federal estate tax purposes or gift tax purposes.

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Organizations that are not eligible to file Form 990-N include private foundations, most section 509(a)(3) supporting organizations, and organizations exempt under Section 501(c)(1), 501(c)(20), 501(c)(23), 501(c)(24), 501(d), 527, 529, 4947(a)(2),

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benefit society that limits membership to members of a particular religion is allowed to do so as well. Having written policies that limit its membership by ethnic origin and gender would not jeopardize the organization's tax-exempt status.

907:. All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The 2647: 577:

allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated.

4786:"Part 7. Rulings and Agreements; Chapter 25. Exempt Organizations Determinations Manual; Section 3. Religious, Charitable, Educational, Etc., Organizations (Cont. 1); 7.25.3.7.11.4 (02-23-1999) Child Care Organizations" 874:

In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for

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organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses.

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funding must come from fees received for day care services. The day care center must also provide child care services to the general public. The tax exemption for certain day care centers was part of the

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business income as long as the proceeds are reinvested in the organization. Public use of the organization's facilities must be minimal, generally either less than $ 2,500 per year or less than five

1146:. Many fraternal benefit societies were founded to serve the needs of immigrants and other under-served groups who shared common bonds of religion, ethnicity, gender, occupation or shared values. 5318: 1394:, any 501(c), 501(d), or 521 organization loses its tax-exempt status in any taxable year during which the organization is a communist-action organization or a communist-infiltrated organization. 883:

An association that promotes the common interests of certain hobbyists would not qualify because the Internal Revenue Service does not consider hobbies to be activities conducted as businesses.

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501(j) – Amateur sports organizations that either conduct national or international sporting competitions or develop amateur athletes for national or international sporting competitions.

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must be open to its members and their guests only. The organization must be a club of individuals, and no individual may derive profit from the organization's net earnings. Examples include

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Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead.

935: 835: 733: 3595: 2048: 1990: 1216:

Historically, cemeteries were exempt from local property taxes and excise taxes in most states because states generally considered cemeteries to be performing a recognized civic service.

2643: 527:, or foundation that is organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 3981: 3704: 1319:

that operate primarily to raise or spend money to influence the selection, nomination, election, or appointment of any individual to any Federal, State, or local public office, such as

992:, and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support the legislation. 536: 1403:

501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after June 30, 1992, but they may request to become exempt under Section 501(c)(9) effective July 1, 1992.

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community's assets. The organization's income goes into a community treasury that is used to pay for the organization's operating expenses and supporting members and their families.

2460:"Part 7. Rulings and Agreements, Chapter 25. Exempt Organizations Determinations Manual, Section 4. Civic Leagues, Social Welfare Organizations and Local Associations of Employees" 1312:

521(a) – Farmers' cooperative associations that market its member farmers' products at market rates, make purchases at wholesale rates, and remit earnings to member farmers.

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Judith S. Ballan, "How To Aid a Foreign Charity Through an 'American Friends of' Organization", in Proceedings of the Twenty-Third New York University Conference on Tax Planning.

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if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to

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A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities.

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The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the

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Internal Revenue Manual: Part 4 Examining Process: Chapter 76 Exempt Organizations Examination Guidelines: Section 16 Social and Recreational Clubs - IRC §501(c)(7)

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to influence legislation. Although the law states that "No substantial part..." of a public charity's activities can go to lobbying, charities may register for a

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892(b) – Public international organizations or international-organization preparatory commissions in which the Government of the United States participates.

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115(1) – Entities that derived their income a public utility or the exercise of any essential governmental function and accruing to a state or municipality.

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In 1969, Congress passed a law stating that social and recreational clubs were permitted to engage in some unrelated business income, subject to income tax.

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Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to

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Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to

2517: 2131: 2101: 748:, which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). 2947: 2744: 547: 551: 215: 930:

and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the

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and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the

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and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the

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Wyland, Michael. (July 17, 2018). "How Many Nonprofits Are There?: What the IRS's Nonprofit Automatic Revocation and 1023-EZ Processes Left Behind."

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was the first law to provide a tax-exemption for fraternal beneficiary societies. The tax-exemption was later codified as section 501(c)(8) with the

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as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in

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501(f) – Cooperative service organizations of educational organizations that invest assets contributed by each of the organization's members.

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merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are

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As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024.

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contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor.

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A cemetery company wishing to be recognized under Section 501(c)(13) needs to prepare and file Form 1024 with the Internal Revenue Service.

4005: 3516: 672: 4660:"Part 4. Examining Process: Chapter 76. Exempt Organizations Examination Guidelines: Section 29. Apostolic Associations – IRC 501(d)" 639:

lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that is related to its purpose.

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Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file the 990 form.

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provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider.

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amended the statute to include real estate boards. In 1966, professional football leagues were added to the described organizations.

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to any private shareholder or individual." Private inurement means that the organization's assets must not unduly benefit a person.

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501(e) – Cooperative hospital service organizations that are organized to provide services for multiple tax-exempt hospitals.

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members' industry as a whole, however, the organization will generally qualify if it also performs other services for its members.

862:, that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. 4260: 4244: 4179: 1674:

Ziffner, Yosef (June 25, 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries".

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Citizens for Responsibility and Ethics in Washington, et al. v. Federal Election Commission and Crossroads Grassroots Strategies

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commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses.

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Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose

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The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the

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The members must have a common bond, which may be based on religious beliefs, gender, occupation, ethnicity, or shared values.

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can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons.

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Political nonprofits must now name many of their donors under federal court ruling after Supreme Court declines to intervene

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profit as well as any corporation solely incorporated to operate a cemetery and whose net gains do not inure to any person.

335: 4924:"Part 4. Examining Process: Chapter 44. Subchapter T Cooperatives: Section 1. IRC section 521 Exempt Farmers' Cooperatives" 4611: 4536: 4503: 4479: 4455: 3832: 3808: 3672: 3648: 3564: 3540: 3398: 3173: 2592: 2560: 2357: 2224: 2188: 1544: 3865: 3148: 1560: 1303: 1154: 896: 859: 804: 697:

A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make

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Instructions for Form 1024-A: Application for Recognition of Exemption Under Section 501(c)4 of the Internal Revenue Code

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section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions.

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facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status.

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without disclosing its donors. The group's existence was not publicly known until nearly a year after the election.

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to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of

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instead. A homeowner association that provides only social and recreational activities may qualify under Section

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standards for membership, classes of membership, a process of admission, and rights and privileges of members.

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501(n) – Charitable risk pools that pool insurable risks of its members, which are tax-exempt charities.

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H.R.2029: Consolidated Appropriations Act, 2016: Protecting Americans from Tax Hikes Act of 2015: Section 405

4982: 1965:"Legal Dimensions of International Grantmaking: How a Private Foundation Can Use "Friends of" Organizations" 927: 904: 827: 725: 654: 496: 4155: 2189:"Eyes wide shut: The ambiguous "political activity" prohibition and its effects on 501(c)(3) organizations" 3604: 2018:

Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles

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In 1970, Congress added crematorium in the definition of cemetery for the purposes of Section 501(c)(13).

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IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C.

5157: 5139: 3246:"Inurement and Benefits to Members - Agricultural/Horticultural and Labor Organizations (IRC 501(c)(5))" 3219:

Form 1024-A: Application for Recognition of Exemption Under Section 501(c)4 of the Internal Revenue Code

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26 CFR 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade

5328: 5108:"Part 7. Rulings and Agreements: Chapter 26. Private Foundations Manual: Section 15. IRC 4947 Trusts" 2524: 1244: 978: 1135: 854:, a real estate board, a board of trade, a professional football league or an organization like the 4336:

Statistics of Fraternal Benefit Societies, 117th Edition (2011); American Fraternal Alliance, p. iv

3732: 3728: 2392: 1435: 1071: 952: 947: 792: 745: 613: 242: 2269: 2102:"The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations" 915:

used its status as a 501(c)(6) organization to raise and distribute over $ 250 million during the

4385: 2975: 1691:"Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers" 1220: 1139: 1010: 784:

The first exemption for labor organizations from corporate income tax was enacted as part of the

562: 516: 4002: 670:

The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case

1746:"Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)" 631:

primary activity is the promotion of social welfare and related to the organization's purpose.

5208: 4209:

IRC 501(cc)(8) Fraternal Beneficiary Societies and IRC 501(c)(10) Domestic Fraternal Societies

3795:

H.R. Conf. Rept. No 2308, 89th Cong., 2d Sess. (1966), reprinted in 1966-2 C.B. 958, 963, 964.

3068: 2970: 2397: 2021: 1936: 1320: 1281: 5276: 3765:"Exempt Organizations: Technical Instruction Program for FY 2003 IRC 501(c)(6) Organizations" 1745: 1698: 1459:

access to recent 990 filings is available for free, but requires one to open a free account.

1316: 1267: 1252: 912: 713:. Spending by organizations that do not disclose their donors increased from less than $ 5.2 709:", spending from these organizations on political advertisements has exceeded spending from 377: 278: 4785: 2467: 1732: 1353:

4947(a)(1) – Non-exempt charitable trusts that have exclusively charitable interests.

491:

501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for

5183: 5087: 5080: 5059: 5030: 5006: 4986: 4959: 4615: 4588: 4564: 4540: 4507: 4483: 4459: 4435: 4392: 4365: 4300: 4267: 4215: 4186: 4162: 4138: 4114: 4072: 4046: 4009: 3985: 3961: 3937: 3836: 3812: 3676: 3652: 3599: 3568: 3544: 3520: 3496: 3460: 3429: 3402: 3225: 3201: 3177: 3152: 3127: 3102: 2921: 2888: 2849: 2816: 2373: 2301: 2281: 2256: 2228: 1918: 1899: 1880: 1806: 1782: 1548: 1525: 1090: 795:

excluded "labor, agricultural, or horticultural organizations" from income tax liability.

635:

organization is one whose activities substantially include, or are exclusively, direct or

574: 205: 4595:. Legal Information Institute. Cornell University Law School. Retrieved October 19, 2018. 4399:. Legal Information Institute. Cornell University Law School. Retrieved October 19, 2018. 2709:"Political Campaign and Lobbying Activities of IRC 501(c)4, (c)5, and (c)6 Organizations" 2165: 1968: 5264: 3513: 241:

Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or

5237:"IRS list of charities eligible to receive deductible contributions search or download" 1022: 512: 152: 73: 4156:

http://www.cmaa.org/uploadedFiles/For_Members/Economy/501c7Checklist.pdf Club Tax Book

5307: 5024:

2015 Instructions for Form 1120-H: U.S. Income Tax Return for Homeowners Associations

4698: 2777:. U. S. Senate Committee on Environment and Public Works. September 2008. p. 6. 1421:

501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of

816: 374: 5107: 4923: 4893: 4659: 4358: 4131: 4108:

H. Nonmember Income of Social, Fraternal, Veterans, and Social Welfare Organizations

1715: 4040:

Requirements for Tax-Exempt Status under IRC § 501(c)(7): A Primer for Social Clubs

3453: 1058:

percent of its total gross receipts from normal and usual activities of the club.

1018: 934:. The Federal Election Commission is required to enforce this provision based on a 834:. The Federal Election Commission is required to enforce this provision based on a 732:. The Federal Election Commission is required to enforce this provision based on a 455: 267: 5176: 5052: 4857: 4818: 4769:

Wikisource:United States Code/Title 26/Chapter 1/Subchapter F/Part I/Section 501#k

4758:

Wikisource:United States Code/Title 26/Chapter 1/Subchapter F/Part I/Section 501#j

4557: 4428: 4208: 4107: 3930: 3764: 3489: 3313: 2708: 2322: 2244: 1858: 1843: 1828: 1645: 1573: 928:

expressly advocates for the election or defeat of a particular political candidate

828:

expressly advocates for the election or defeat of a particular political candidate

819:

is allowed only for the portion of membership dues that are for other activities.

726:

expressly advocates for the election or defeat of a particular political candidate

535:, provides a deduction, for federal income tax purposes, for some donors who make 447: 5161: 5143: 4999: 4952: 4728: 4581: 4321: 4293: 532: 388:

State-Sponsored Organization Providing Health Coverage for High-Risk Individuals

165:

Civic Leagues, Social Welfare Organizations, and Local Associations of Employees

4608: 4533: 4500: 4476: 4452: 4051: 3829: 3805: 3669: 3645: 3561: 3537: 3395: 3170: 2585: 2553: 2216: 2199: 1676: 1541: 1034: 1026: 1005: 694:

organization are not deductible as charitable contributions during fundraising.

511:

purposes; or for testing for public safety, to foster national or international

397: 136: 69: 58: 54: 3891: 3857: 3140: 2499: 923:

allowed only for the portion of membership dues that are for other activities.

3635:

Automotive Electric Association v. Commissioner, 168 F.2d 366 (6th Cir. 1948).

3422: 3362: 1234: 981: 706: 636: 504: 463: 144: 140: 5023: 3218: 3194: 2775:"Political activity of environmental groups and their supporting foundations" 2401: 2294: 2072:"Tax-Exempt Organizations: Excess Benefit Transactions vs. Private Inurement" 3034: 1811: 1456: 1340: 1336: 710: 561:

Organizations described in section 501(c)(3) are prohibited from conducting

508: 471: 132: 5248: 1911: 1609: 1482: 1070:

The predecessor of Internal Revenue Code Section 501(c)(7) was part of the

966:

to go forward without fear of an antitrust challenge under either the 1914

155:

Competition, or Prevention of Cruelty to Children or Animals Organizations

5273:"Historical data regarding the number of 501(c) organizations in the U.S." 4088:

S. Rep. No. 94-1318, 94th Cong., 2nd Sess. 4 (1976), 1976-2 C.B. 597, 599.

3476:

S. Rep. No. 94-938 at 419, 420, reprinted in 1976-3 C.B. (vol. 3) 457-458.

3699: 1347: 1298: 702: 570: 566: 492: 459: 255: 148: 17: 1991:"Meet the expert: Suzanne M. Reisman, Law Offices of Suzanne M. Reisman" 3892:"How the government helps the NFL maintain its power and profitability" 3312:

Reilly, John Francis; Hull, Carter C.; Braig Allen, Barbara A. (2003).

1799: 500: 4523:"Rev. Rul. 79-359, 1979-45 I.R.B. 10". Internal Revenue Service. 1979. 4348:

Revenue Act of 1913. Pub. L. No. 63-6. Section II(G)(a). 38 Stat. 172.

3979:

Starting Off Right: What New Non- 501(c)(3) Organizations Need to Know

64:

For example, a nonprofit organization may be tax-exempt under section

3955:

Social Clubs – Requirements for Exemption – Personal Contact Required

3617:

American Automobile Association v. Commissioner, 19 T.C. 1146 (1953).

1190: 657:

if it lobbies members of the Senate or their staff. In addition, the

3763:

Reilly, John Francis; Hull, Carter C.; Braig Allen, Barbara (2003).

3423:

Form 990, Schedule B: Schedule of Contributors: General Instructions

2668:

Walden, Steve. "Not all charitable gifts tax-deductible, IRS says".

1029:

that provide a meeting place, library, and dining room for members;

604:

is a social welfare organization, such as a civic organization or a

431:

Under Section 511, a 501(c) organization is subject to tax on its "

5223:

Liberal Suppression: Section 501(c)(3) and the Taxation of Speech

2518:"Comparison of 501(c) (3)s, 501(c)4s, and political organizations" 1422: 1143: 1030: 462:. Form 990-N must be submitted electronically using an authorized 289: 5205:

How to Succeed with Nonprofit Trade and Professional Associations

1196:

A cemetery that buries animals is not eligible under 501(c)(13).

899:

that is related to the common business interests of its members.

542:

The IRS explains that to be tax-exempt, "an organization must be

151:, Testing for Public Safety, to Foster National or International 4989:". Hinricher, Douglas & Porter, LLP. Accessed March 1, 2016. 4699:"26 CFR 1.501(e)-1 - Cooperative hospital service organizations" 3753:

Act of November 8, 1966, Pub. L. 89- 800, § 6(a), 80 Stat. 1515.

3488:

Reilly, John Francis; Hull, Carter C.; Braig Allen, Barbara A. "

5053:

Homeowners' Associations Under IRC 501(c)(4), 501(c)(7) and 528

4119:

1990 Exempt Organization Continuing Professional Education Text

3942:

1996 Exempt Organization Continuing Professional Education Text

3501:

Exempt Organizations-Technical Instruction Program for FY 2003

649:

if it lobbies members of the House or their staff. Likewise, a

5177:

Foreign Activities of Domestic Charities and Foreign Charities

3321:

Exempt Organizations-Technical Instruction Program for FY 2003

2716:

Exempt Organizations-Technical Instruction Program for FY 2003

2500:"Everything you need to know about the IRS scandal in one FAQ" 2330:

Exempt Organizations-Technical Instruction Program for FY 1995

1182:

organization may not enforce overly restrictive restrictions.

807:

that is related to the common union interests of its members.

519:. The 501(c)(3) exemption also applies for any unincorporated 46:(26 U.S.C. § 501(c)). Such organizations are exempt from some 27:

Type of tax-exempt nonprofit organization in the United States

4979: 3527:. Legal Information Institute. Cornell University Law School. 2620:. Internal Revenue Service. U.S. Government Printing Office. 1134:

Fraternal benefit societies trace their lineage back through

926:

Every organization, including a 501(c)(6) organization, that

826:

Every organization, including a 501(c)(5) organization, that

724:

Every organization, including a 501(c)(4) organization, that

645:

A 501(c)(4) organization that lobbies must register with the

515:

competition, or for the prevention of cruelty to children or

308:

Employee Funded Pension Trust (created before June 25, 1959)

4234:

National Union v. Marlow, 74 F. 775, 778-79 (8th Cir. 1896).

3035:"How Some Nonprofit Groups Funnel Dark Money into Campaigns" 2880:

Lee, Michelle Ye Hee; Barnes, Robert (September 18, 2018). "

1776:

Form 990-N (e-Postcard): Organizations Not Permitted to File

946:

The predecessor of IRC 501(c)(6) was enacted as part of the

5188:

Exempt Organizations Continuing Professional Education Text

5175:

Bloom, James F.; Luft, Edward D.; Reilly, John F. (1992). "

5064:

Exempt Organizations Continuing Professional Education Text

4440:

Exempt Organization Continuing Professional Education Texas

3626:

American Kennel Club v. Hoey, 142 F.2d 920 (2nd Cir. 1945).

3593:

Benefit Plans for 501(c)(6) Organizations May Be Disallowed

3004:"Two Dark Money Groups Outspending All Super PACs Combined" 2134:. Internal Revenue Service. January 6, 2009. Archived from 984:

introduced legislation to disallow a tax exemption for the

185:

Business Leagues, Chambers of Commerce, Real Estate Boards

5292: 4318:"Historical Background and Development of Social Security" 2249:

Exempt Organization Continuing Professional Education Text

1610:"Publication 557: Tax Exempt Status for Your Organization" 1483:"Publication 557: Tax-Exempt Status For Your Organization" 5293:"Number, Finances and other data on 501(c) organizations" 3091:

The Surprisingly Muddled History of the 501(c)4 Exemption

2854:

United States District Court for the District of Columbia

1893:

Exempt Purposes – Internal Revenue Code Section 501(c)(3)

676:, in which the Supreme Court struck down the part of the 5013:. Cornell University Law School. Accessed March 1, 2016. 4307:. Cornell University Law School. Retrieved May 21, 2017. 4066:

Publication 557: Tax Exempt Status for Your Organization

744:

The origins of 501(c)(4) organizations date back to the

539:

to most types of 501(c)(3) organizations, among others.

107:

Corporations Organized Under Act of Congress, including

316:

Post or Organization of Past or Present Members of the

4372:. Internal Revenue Service. Retrieved August 26, 2016. 4169:. Club Managers Association of America. December 2004. 1270:, which removed limits on spending on political speech 380:-Holding Corporations or Trusts with Multiple Parents 3417: 3415: 3363:"The Lobbying Law Is More Charitable Than They Think" 2969:

Luo, Michael; Strom, Stephanie (September 20, 2010).

1868: 1866: 850:

is a business league, a chamber of commerce like the

5000:

26 U.S. Code § 528 - Certain homeowners associations

1169:

organization is a certain type of cemetery company.

175:

Labor, Agricultural and Horticultural Organizations

122:

Title-holding Corporations for Exempt Organizations

5319:

Non-profit organizations based in the United States

3744:Rev. Act of 1928, ch. 852, § 103(7), 48 Stat. 700. 3348:Tariff Act of 1913, ch. 16, § 11(G), 38 Stat. 172. 2041:"Exemption Requirements - 501(c)(3) Organizations" 4603: 4601: 4423: 4421: 4419: 4417: 4415: 4413: 4411: 4409: 4407: 4405: 4230: 4228: 3390: 3388: 1935:(10 ed.), John Wiley and Sons, p. 879, 1993:. Giving Insights. March 3, 2010. Archived from 206:Fraternal Beneficiary Societies and Associations 4102: 4100: 4098: 4096: 4094: 3693:Mike Allen; Jim Vandehei (September 11, 2013). 1727:Internal Revenue Bulletin 23, 1982, exercising 1350:operated by a state or educational institution. 705:, and has become controversial. Criticized as " 5171: 5169: 3356: 3354: 2707:Reilly, John Francis; Braig Allen, Barbara A. 2245:Domestic Organizations with Foreign Operations 596:Citizens United v. Federal Election Commission 225:Domestic Fraternal Societies and Associations 5256:Publication 557 governs 501(c) organizations. 4380: 4378: 3851: 3849: 3277:Tariff Act of 1909, ch. 6, § 38, 36 Stat. 113 2672:(Oklahoma City, Oklahoma). February 14, 1983. 2493: 2491: 2489: 2487: 2485: 2323:"Political Organizations and IRC IRC 501(c)4" 2016:Larkin, Richard F.; DiTommaso, Marie (2011), 420:Qualified Nonprofit Health Insurance Issuers 84:According to the IRS Publication 557, in the 8: 4980:501(c)(4) Tax Exempt Homeowners Associations 4953:26 U.S. Code § 527 - Political organizations 4819:"IRC 501(k) – Child Care Organizations" 4203: 4201: 4199: 3484: 3482: 3240: 3238: 2683:"Donations to Section 501(c)4 Organizations" 990:Professional Golfers' Association of America 5261:"Look up funds in a 501(c)(3) (990 search)" 5047: 5045: 5043: 4858:"IRC 501(k) – Child Care Organization" 4038:Tenenbaum, Jeffrey S.; Journy, Matthew T. " 4034: 4032: 4030: 4028: 4026: 4024: 4022: 3925: 3923: 3921: 3919: 3917: 3448: 3446: 3444: 3442: 2239: 2237: 216:Voluntary Employee Beneficiary Associations 5239:. Internal Revenue Service. Archived from 5153: 5151: 5135: 5133: 4974: 4972: 4852: 4850: 4813: 4811: 4780: 4778: 4776: 3587: 3585: 3583: 3581: 3165: 3163: 3161: 2971:"Donor Names Remain Secret as Rules Shift" 2702: 2700: 2466:. Internal Revenue Service. Archived from 1574:"IRC 501(c)(2) Title-holding Corporations" 1015:college fraternities or college sororities 5297:National Center for Charitable Statistics 5102: 5100: 4193:. March 28, 2022. Retrieved June 5, 2022. 3885: 3883: 3858:"The real architect of NFL's big profits" 3724: 3722: 3280:. U.S. Government Printing Office. 1909. 3122:. Civic Impulse, LLC. December 18, 2015. 1386: 1384: 1382: 1356:4947(a)(2) – Split-interest trusts. 721:million during the 2012 election season. 300:Supplemental Unemployment Benefit Trusts 4654: 4652: 4650: 4180:Exempt purposes - Code section 501(c)(7) 3307: 3305: 3303: 1362:115(2) – States and municipalities. 327:Group Legal Services Plan Organizations 90: 4582:Internal Revenue Code Section 170(c)(5) 4294:Internal Revenue Code Section 170(c)(4) 4255: 4253: 3361:Berry, Jeffrey M. (November 30, 2003). 3033:Kim Barker; Al Shaw (October 4, 2012). 2909: 2907: 2905: 2903: 2901: 2876: 2874: 2872: 2870: 2868: 2866: 2864: 2862: 2837: 2835: 2833: 2831: 2829: 2804: 2802: 2800: 2798: 2796: 1471: 1378: 1017:operating chapter houses for students; 233:Teachers' Retirement Fund Associations 4934:from the original on September 4, 2014 4796:from the original on November 10, 2013 4739:from the original on December 25, 2019 4359:7.25.8 Fraternal Beneficiary Societies 3777:from the original on September 1, 2017 2821:United States House of Representatives 2650:from the original on December 17, 2014 2624:from the original on December 17, 2014 2440:from the original on November 18, 2013 2408:from the original on November 22, 2017 2316: 2314: 2020:, John Wiley and Sons, p. Ch.11, 396:State-Sponsored Workers' Compensation 5225:, University of Chicago Press (2018). 5118:from the original on December 8, 2015 4904:from the original on December 8, 2015 4709:from the original on December 8, 2015 4670:from the original on December 8, 2015 4631:"Rev. Rul. 67-170, 1967-1 C.B. 272". 3707:from the original on December 3, 2013 3256:from the original on December 8, 2015 7: 4571:. p. 54. Retrieved October 19, 2018. 4261:What is a Fraternal Benefit Society? 3890:Kang, Cecilia (September 17, 2014). 3856:Kang, Cecilia (September 17, 2014). 2339:from the original on October 7, 2017 1756:from the original on August 24, 2012 1477: 1475: 673:FEC v. Wisconsin Right to Life, Inc. 653:organization must register with the 5263:. Foundation Center. Archived from 3902:from the original on March 20, 2023 3868:from the original on March 20, 2023 3731:, ch.16, § II (G)(a), 38 Stat. 72." 3373:from the original on April 25, 2023 3065:"Political Nonprofits (Dark Money)" 2983:from the original on April 21, 2017 2950:from the original on April 29, 2011 2586:"Rev. Rul. 71-530, 1971-2 C.B. 237" 2554:"Rev. Rul. 67-293, 1967-2 C.B. 185" 2428:"Rev. Rul. 68-656, 1968-2 C.B. 216" 2132:"Political and Lobbying Activities" 2070:Koch, Matthew (November 21, 2014). 1933:The Law of Tax-Exempt Organizations 1590:from the original on March 16, 2022 1189:A cemetery that owns or operates a 4867:. Internal Revenue Service. 1989. 4828:. Internal Revenue Service. 1986. 4688:Rev. Rul. 57-574, 1957-2 c.b. 161. 3929:Langley, Jim; Rosenberg, Conrad. " 3670:Rev. Rul. 55-444, 1955-2, C.B. 258 3591:West, Lauren (October 24, 2022). " 3330:from the original on March 5, 2016 3284:from the original on March 4, 2017 2781:from the original on March 5, 2010 2276:via Bradford Tax Institute. 1963. 2251:. Internal Revenue Service. 1983. 2082:from the original on July 24, 2020 1583:. Internal Revenue Service. 1986. 1365:892(a) – Foreign governments. 911:is a large political spender, and 717:million in 2006 to well over $ 300 346:Withdrawal Liability Payment Fund 25: 5190:. Internal Revenue Service. p. 5. 4874:from the original on July 6, 2017 4835:from the original on July 6, 2017 4534:Rev. Rul. 73-454, 1973-2 C.B. 185 4501:Rev. Rul. 64-109, 1964-1 C.B. 190 4477:Rev. Rul. 64-217, 1964-2 C.B. 153 4453:Rev. Rul. 78-143, 1978-1 C.B. 162 4442:. Internal Revenue Service. 1980. 4222:. Internal Revenue Service. 2004. 4121:. Internal Revenue Service. 1990. 3944:. Internal Revenue Service. 1996. 3830:Rev. Rul. 80-294, 1980-2 C.B. 187 3806:Rev. Rul. 58-502, 1958-2 C.B. 271 3646:Rev. Rul. 64-315, 1964-2 C.B. 147 3562:Rev. Rul. 73-411, 1973-2 C.B. 180 3538:Rev. Rul. 59-391, 1959-2 C.B. 151 3503:. Internal Revenue Service. 2003. 3396:Rev. Rul. 61-177, 1961-2 C.B. 117 3045:from the original on May 12, 2014 3014:from the original on May 29, 2014 2938:Adair, Bill (December 11, 2006). 2725:from the original on May 20, 2017 2618:"Section 1.501(c)(3)-1(c)(3)(iv)" 2598:from the original on July 5, 2017 2566:from the original on July 5, 2017 2270:Rev. Rul. 63-252, 1963-2 C.B. 101 2217:Rev. Rul. 71-460, 1971-2 C.B. 231 1656:from the original on May 19, 2013 1652:. Cornell University Law School. 1626:from the original on May 11, 2020 1499:from the original on May 11, 2020 554:... and none of its earnings may 5081:529 Plans: Questions and Answers 4609:Rev. Rul. 58-190, 1958-1 C.B. 15 4003:What is a 501(c)(7) Corporation? 3695:"The Koch brothers' secret bank" 2498:Matthews, Dylan (May 14, 2013). 2196:Houston Business and Tax Journal 2051:from the original on May 3, 2020 1697:. March 11, 2011. Archived from 1263:Not-for-profit arts organization 1237: 1151:Payne–Aldrich Tariff Act of 1909 897:attempt to influence legislation 805:attempt to influence legislation 786:Payne–Aldrich Tariff Act of 1909 40:federal law of the United States 4245:Modern Fraternal Code Section 6 3931:C. Social Clubs - IRC 501(c)(7) 2823:. Retrieved September 19, 2018. 2386:Sullivan, Sean (May 13, 2013). 2164:. March 4, 2016. Archived from 2108:. June 16, 2010. Archived from 250: 243:Cooperative Telephone Companies 113:National Farm Loan Associations 4644:"P.L. 91-618 (84 Stat. 1955)". 3002:Kim Barker (August 13, 2012). 2321:Chick, Raymond; Henchey, Amy. 1275:Other tax-exempt organizations 200: 195:Social and Recreational Clubs 190: 180: 170: 160: 1: 5324:Taxation in the United States 3608:. Retrieved December 1, 2022. 3314:"IRC 501(c)(5) Organizations" 3067:. OpenSecrets. Archived from 2940:"Groups hide behind tax code" 1561:Internal Revenue Code of 1939 1492:. June 2008. pp. 65–66. 1392:Internal Security Act of 1950 1304:Deficit Reduction Act of 1984 1155:Internal Revenue Code of 1954 860:Security Industry Association 666:Electioneering communications 5114:. Internal Revenue Service. 5037:. Accessed on March 1, 2016. 4966:. Accessed December 4, 2015. 4930:. Internal Revenue Service. 4666:. Internal Revenue Service. 4274:. Retrieved August 26, 2016. 3323:. Internal Revenue Service. 2718:. Internal Revenue Service. 2646:. Internal Revenue Service. 2591:. Internal Revenue Service. 2559:. Internal Revenue Service. 2433:. Internal Revenue Service. 2388:"What is a 501(c)4, anyway?" 2332:. Internal Revenue Service. 1815:. Accessed on June 29, 2016. 1280:501(d) – Religious or 972:Federal Trade Commission Act 891:Contributions and activities 866:Qualifications for exemption 799:Contributions and activities 86:Organization Reference Chart 5254:. Internal Revenue Service. 5011:Legal Information Institute 4964:Legal Information Institute 4733:Legal Information Institute 4305:Legal Information Institute 4283:GCM 38312 (March 20, 1980). 4272:American Fraternal Alliance 4145:. Retrieved August 5, 2016. 4079:. Retrieved August 5, 2016. 3490:IRC 501(c)(6) Organizations 2926:United States Supreme Court 2848:September 20, 2018, at the 2815:September 20, 2018, at the 2527:. July 2007. Archived from 2358:Reg. 1.501(c)(4)-1(a)(2)(i) 1883:Retrieved December 6, 2018. 1874:Nonprofit Quarterly website 1650:Legal Information Institute 1325:political action committees 1142:and eventually to medieval 1011:college alumni associations 1006:social or recreational club 932:Federal Election Commission 832:Federal Election Commission 730:Federal Election Commission 565:activities to intervene in 292:to Finance Crop Operations 5345: 5005:February 10, 2017, at the 4985:February 20, 2017, at the 4563:November 30, 2018, at the 4434:February 21, 2018, at the 4167:Mitchell L. Stump, CPA, PA 4045:February 18, 2017, at the 3984:December 27, 2016, at the 3519:February 11, 2017, at the 3495:September 1, 2017, at the 3459:February 10, 2017, at the 2920:December 25, 2019, at the 2810:52 U.S.C. Section 30104(c) 1967:. Usig.org. Archived from 1931:Hopkins, Bruce R. (2011), 1921:, Retrieved March 9, 2009. 1258:Political action committee 617:, 501(c)(4) organizations: 593: 484: 281:Companies or Associations 4587:December 4, 2016, at the 4391:October 20, 2018, at the 4299:December 4, 2016, at the 4008:October 19, 2016, at the 3598:December 1, 2022, at the 3101:November 9, 2016, at the 2887:February 9, 2021, at the 2644:"1.501(c)(4)-1(a)(2)(ii)" 2300:December 4, 2016, at the 2280:November 5, 2016, at the 1879:December 6, 2018, at the 1524:October 10, 2016, at the 1115:unrelated business income 1091:fraternal benefit society 964:American Football Leagues 856:Edison Electric Institute 433:unrelated business income 290:Cooperative Organizations 245:, and Like Organizations 5275:Data 360. Archived from 5092:Internal Revenue Service 5068:Internal Revenue Service 5035:Internal Revenue Service 4790:Internal Revenue Service 4703:Legal Services Institute 4633:Internal Revenue Service 4620:Internal Revenue Service 4593:Internal Revenue Service 4569:Internal Revenue Service 4545:Internal Revenue Service 4512:Internal Revenue Service 4488:Internal Revenue Service 4464:Internal Revenue Service 4397:Internal Revenue Service 4191:Internal Revenue Service 4143:Internal Revenue Service 4077:Internal Revenue Service 3990:Internal Revenue Service 3966:Internal Revenue Service 3841:Internal Revenue Service 3817:Internal Revenue Service 3681:Internal Revenue Service 3657:Internal Revenue Service 3573:Internal Revenue Service 3549:Internal Revenue Service 3525:Internal Revenue Service 3465:Internal Revenue Service 3434:Internal Revenue Service 3407:Internal Revenue Service 3250:Internal Revenue Service 3182:Internal Revenue Service 3176:August 21, 2017, at the 3145:Internal Revenue Service 3126:August 21, 2017, at the 2944:The St. Petersburg Times 2915:Crossroads v. CREW Order 2749:Internal Revenue Service 2306:Internal Revenue Service 2274:Internal Revenue Service 2221:Internal Revenue Service 2162:Internal Revenue Service 2106:Internal Revenue Service 2045:Internal Revenue Service 1787:Internal Revenue Service 1750:Internal Revenue Service 1695:Internal Revenue Service 1617:Internal Revenue Service 1530:Internal Revenue Service 1490:Internal Revenue Service 1203:Charitable contributions 986:National Football League 909:U.S. Chamber of Commerce 905:independent expenditures 852:U.S. Chamber of Commerce 699:independent expenditures 606:neighborhood association 537:charitable contributions 5203:Hakanson, Bill (2013). 5182:August 8, 2018, at the 5112:Internal Revenue Manual 5086:August 1, 2017, at the 5029:April 30, 2017, at the 4928:Internal Revenue Manual 4729:"26 U.S. Code § 501(e)" 4664:Internal Revenue Manual 4370:Internal Revenue Manual 4266:10 October 2016 at the 4161:10 October 2016 at the 3095:The Wall Street Journal 2464:Internal Revenue Manual 2187:Amelia Elacqua (2008). 2076:The National Law Review 1781:August 9, 2016, at the 1547:March 27, 2022, at the 1390:In accordance with the 1348:Qualified tuition plans 1317:Political organizations 917:2012 election campaigns 655:Secretary of the Senate 525:cooperating association 354:Veterans Organizations 270:, Mutual Reserve Funds 4071:July 13, 2017, at the 3960:June 30, 2017, at the 3605:CliftonLarsonAllen LLP 3224:July 28, 2018, at the 3200:July 28, 2018, at the 3151:July 10, 2017, at the 2751:. vLex. Archived from 1805:June 25, 2016, at the 1087:501(c)(8) organization 1002:501(c)(7) organization 848:501(c)(6) organization 769:501(c)(5) organization 623: 602:501(c)(4) organization 487:501(c)(3) organization 36:nonprofit organization 5314:Internal Revenue Code 5249:"IRS Publication 557" 4958:July 6, 2017, at the 4214:July 6, 2017, at the 4185:June 5, 2022, at the 4014:The Houston Chronicle 3454:Rev. Rul. 1.162-15(c) 3230:Internal Revenue Code 3206:Internal Revenue Code 2928:. September 18, 2018. 2745:"Reg. 1.162-20(c)(3)" 2205:on September 2, 2017. 1971:on September 16, 2011 1917:May 11, 2020, at the 1898:May 13, 2016, at the 968:Clayton Antitrust Act 619: 109:Federal Credit Unions 44:Internal Revenue Code 5058:May 5, 2017, at the 4894:"26 U.S.C. § 501(n)" 4614:May 5, 2017, at the 4539:May 5, 2017, at the 4506:May 5, 2017, at the 4482:May 5, 2017, at the 4458:May 5, 2017, at the 4364:May 1, 2017, at the 4137:May 1, 2017, at the 4113:May 5, 2017, at the 3992:. February 24, 2010. 3936:May 5, 2017, at the 3835:May 5, 2017, at the 3811:May 5, 2017, at the 3675:May 5, 2017, at the 3651:May 5, 2017, at the 3567:May 5, 2017, at the 3543:May 5, 2017, at the 3428:May 4, 2017, at the 3401:May 5, 2017, at the 3147:. February 8, 2016. 2755:on November 10, 2013 2534:on February 15, 2010 2525:Alliance for Justice 2295:Memorandum 200504031 2255:May 5, 2017, at the 2227:May 5, 2017, at the 2047:. February 6, 2023. 1789:. February 29, 2016. 1733:§ 6033(a)(2)(B) 1245:United States portal 5221:Hamburger, Philip, 4900:. Thomson Reuters. 4324:on January 2, 2016. 4001:Sullivan, Denise. " 3968:. December 9, 2015. 3896:The Washington Post 3862:The Washington Post 3367:The Washington Post 2893:The Washington Post 2504:The Washington Post 2393:The Washington Post 2374:§ 501(c)(4)(A) 2308:. January 28, 2005. 2112:on December 2, 2010 1436:Affordable Care Act 1425:has been repealed. 1072:Revenue Act of 1913 1023:amateur sport clubs 953:Revenue Act of 1928 948:Revenue Act of 1913 823:raising livestock. 793:Revenue Act of 1913 746:Revenue Act of 1913 678:McCain-Feingold Act 614:The Washington Post 584:private foundations 410:Railroad Retirement 92: 32:501(c) organization 5094:. August 24, 2015. 3733:Tariff Act of 1913 3729:Tariff Act of 1913 3252:. March 11, 2015. 3171:Rev. Proc. 2016-41 3089:Gershman, Jacob. " 3071:on August 21, 2019 2976:The New York Times 1997:on August 17, 2011 1701:on March 15, 2011. 1563:. Section 101(15). 1551:, 1989–2 C.B. 233. 1221:Tariff Act of 1913 1149:Section 38 of the 1140:friendly societies 938:decision in 2018. 838:decision in 2018. 736:decision in 2018. 647:Clerk of the House 626:Allowed activities 563:political campaign 427:General compliance 96:Organization type 91: 2856:. August 3, 2018. 2685:. August 14, 2012 2168:on April 12, 2016 2027:978-0-470-55445-6 1942:978-0-470-60217-1 1752:. June 29, 2016. 1321:political parties 424: 423: 412:Investment Trust 16:(Redirected from 5336: 5300: 5288: 5286: 5284: 5279:on March 2, 2009 5268: 5267:on May 23, 2013. 5255: 5253: 5244: 5243:on May 15, 2016. 5218: 5191: 5173: 5164: 5155: 5146: 5137: 5128: 5127: 5125: 5123: 5104: 5095: 5077: 5071: 5049: 5038: 5020: 5014: 4996: 4990: 4976: 4967: 4950: 4944: 4943: 4941: 4939: 4920: 4914: 4913: 4911: 4909: 4890: 4884: 4883: 4881: 4879: 4873: 4865:1989 EO CPE Text 4862: 4854: 4845: 4844: 4842: 4840: 4834: 4826:1986 EO CPE Text 4823: 4815: 4806: 4805: 4803: 4801: 4782: 4771: 4766: 4760: 4755: 4749: 4748: 4746: 4744: 4725: 4719: 4718: 4716: 4714: 4695: 4689: 4686: 4680: 4679: 4677: 4675: 4656: 4645: 4642: 4636: 4629: 4623: 4605: 4596: 4578: 4572: 4554: 4548: 4530: 4524: 4521: 4515: 4497: 4491: 4473: 4467: 4449: 4443: 4425: 4400: 4386:§ 1.501(c)(13)-1 4382: 4373: 4355: 4349: 4346: 4340: 4339: 4332: 4326: 4325: 4320:. Archived from 4314: 4308: 4290: 4284: 4281: 4275: 4257: 4248: 4241: 4235: 4232: 4223: 4220:2004 EO CPE Text 4205: 4194: 4176: 4170: 4152: 4146: 4128: 4122: 4104: 4089: 4086: 4080: 4062: 4056: 4036: 4017: 3999: 3993: 3975: 3969: 3951: 3945: 3927: 3912: 3911: 3909: 3907: 3887: 3878: 3877: 3875: 3873: 3853: 3844: 3826: 3820: 3802: 3796: 3793: 3787: 3786: 3784: 3782: 3776: 3769: 3760: 3754: 3751: 3745: 3742: 3736: 3726: 3717: 3716: 3714: 3712: 3690: 3684: 3666: 3660: 3642: 3636: 3633: 3627: 3624: 3618: 3615: 3609: 3589: 3576: 3558: 3552: 3534: 3528: 3510: 3504: 3486: 3477: 3474: 3468: 3450: 3437: 3419: 3410: 3392: 3383: 3382: 3380: 3378: 3358: 3349: 3346: 3340: 3339: 3337: 3335: 3329: 3318: 3309: 3298: 3297: 3291: 3289: 3272: 3266: 3265: 3263: 3261: 3242: 3233: 3215: 3209: 3191: 3185: 3184:. July 11, 2016. 3167: 3156: 3137: 3131: 3112: 3106: 3097:. May 16, 2013. 3087: 3081: 3080: 3078: 3076: 3061: 3055: 3054: 3052: 3050: 3030: 3024: 3023: 3021: 3019: 2999: 2993: 2992: 2990: 2988: 2966: 2960: 2959: 2957: 2955: 2935: 2929: 2911: 2896: 2878: 2857: 2839: 2824: 2806: 2791: 2790: 2788: 2786: 2771: 2765: 2764: 2762: 2760: 2741: 2735: 2734: 2732: 2730: 2724: 2713: 2704: 2695: 2694: 2692: 2690: 2679: 2673: 2666: 2660: 2659: 2657: 2655: 2640: 2634: 2633: 2631: 2629: 2614: 2608: 2607: 2605: 2603: 2597: 2590: 2582: 2576: 2575: 2573: 2571: 2565: 2558: 2550: 2544: 2543: 2541: 2539: 2533: 2522: 2514: 2508: 2507: 2495: 2480: 2479: 2477: 2475: 2456: 2450: 2449: 2447: 2445: 2439: 2432: 2424: 2418: 2417: 2415: 2413: 2383: 2377: 2366: 2360: 2355: 2349: 2348: 2346: 2344: 2338: 2327: 2318: 2309: 2291: 2285: 2266: 2260: 2241: 2232: 2213: 2207: 2206: 2204: 2198:. Archived from 2193: 2184: 2178: 2177: 2175: 2173: 2154: 2148: 2147: 2145: 2143: 2128: 2122: 2121: 2119: 2117: 2098: 2092: 2091: 2089: 2087: 2067: 2061: 2060: 2058: 2056: 2037: 2031: 2030: 2013: 2007: 2006: 2004: 2002: 1987: 1981: 1980: 1978: 1976: 1961: 1955: 1952: 1946: 1945: 1928: 1922: 1909: 1903: 1890: 1884: 1870: 1861: 1852: 1846: 1837: 1831: 1822: 1816: 1796: 1790: 1772: 1766: 1765: 1763: 1761: 1742: 1736: 1725: 1719: 1709: 1703: 1702: 1687: 1681: 1672: 1666: 1665: 1663: 1661: 1642: 1636: 1635: 1633: 1631: 1625: 1614: 1606: 1600: 1599: 1597: 1595: 1589: 1581:1986 EO CPE Text 1578: 1570: 1564: 1558: 1552: 1539: 1533: 1515: 1509: 1508: 1506: 1504: 1498: 1487: 1479: 1460: 1454: 1448: 1444: 1438: 1432: 1426: 1419: 1413: 1410: 1404: 1401: 1395: 1388: 1299:Day care centers 1268:Buckley v. Valeo 1253:527 organization 1247: 1242: 1241: 1240: 1057: 913:Freedom Partners 720: 716: 660: 652: 550:exclusively for 279:Mutual Insurance 266:State-Chartered 93: 21: 5344: 5343: 5339: 5338: 5337: 5335: 5334: 5333: 5304: 5303: 5291: 5282: 5280: 5271: 5259: 5251: 5247: 5235: 5232: 5215: 5202: 5199: 5197:Further reading 5194: 5184:Wayback Machine 5174: 5167: 5156: 5149: 5138: 5131: 5121: 5119: 5106: 5105: 5098: 5088:Wayback Machine 5078: 5074: 5060:Wayback Machine 5050: 5041: 5031:Wayback Machine 5021: 5017: 5007:Wayback Machine 4997: 4993: 4987:Wayback Machine 4978:Porter, Gary. " 4977: 4970: 4960:Wayback Machine 4951: 4947: 4937: 4935: 4922: 4921: 4917: 4907: 4905: 4892: 4891: 4887: 4877: 4875: 4871: 4860: 4856: 4855: 4848: 4838: 4836: 4832: 4821: 4817: 4816: 4809: 4799: 4797: 4784: 4783: 4774: 4767: 4763: 4756: 4752: 4742: 4740: 4727: 4726: 4722: 4712: 4710: 4697: 4696: 4692: 4687: 4683: 4673: 4671: 4658: 4657: 4648: 4643: 4639: 4630: 4626: 4616:Wayback Machine 4606: 4599: 4589:Wayback Machine 4579: 4575: 4565:Wayback Machine 4558:Publication 557 4555: 4551: 4541:Wayback Machine 4531: 4527: 4522: 4518: 4508:Wayback Machine 4498: 4494: 4484:Wayback Machine 4474: 4470: 4460:Wayback Machine 4450: 4446: 4436:Wayback Machine 4426: 4403: 4393:Wayback Machine 4383: 4376: 4366:Wayback Machine 4356: 4352: 4347: 4343: 4334: 4333: 4329: 4316: 4315: 4311: 4301:Wayback Machine 4291: 4287: 4282: 4278: 4268:Wayback Machine 4258: 4251: 4242: 4238: 4233: 4226: 4216:Wayback Machine 4206: 4197: 4187:Wayback Machine 4177: 4173: 4163:Wayback Machine 4153: 4149: 4139:Wayback Machine 4129: 4125: 4115:Wayback Machine 4105: 4092: 4087: 4083: 4073:Wayback Machine 4063: 4059: 4047:Wayback Machine 4037: 4020: 4010:Wayback Machine 4000: 3996: 3986:Wayback Machine 3976: 3972: 3962:Wayback Machine 3952: 3948: 3938:Wayback Machine 3928: 3915: 3905: 3903: 3889: 3888: 3881: 3871: 3869: 3864:. p. A12. 3855: 3854: 3847: 3837:Wayback Machine 3827: 3823: 3813:Wayback Machine 3803: 3799: 3794: 3790: 3780: 3778: 3774: 3767: 3762: 3761: 3757: 3752: 3748: 3743: 3739: 3727: 3720: 3710: 3708: 3692: 3691: 3687: 3677:Wayback Machine 3667: 3663: 3653:Wayback Machine 3643: 3639: 3634: 3630: 3625: 3621: 3616: 3612: 3600:Wayback Machine 3590: 3579: 3569:Wayback Machine 3559: 3555: 3545:Wayback Machine 3535: 3531: 3521:Wayback Machine 3511: 3507: 3497:Wayback Machine 3487: 3480: 3475: 3471: 3461:Wayback Machine 3451: 3440: 3430:Wayback Machine 3420: 3413: 3403:Wayback Machine 3393: 3386: 3376: 3374: 3360: 3359: 3352: 3347: 3343: 3333: 3331: 3327: 3316: 3311: 3310: 3301: 3287: 3285: 3274: 3273: 3269: 3259: 3257: 3244: 3243: 3236: 3232:. January 2018. 3226:Wayback Machine 3216: 3212: 3208:. January 2018. 3202:Wayback Machine 3192: 3188: 3178:Wayback Machine 3168: 3159: 3153:Wayback Machine 3138: 3134: 3128:Wayback Machine 3113: 3109: 3103:Wayback Machine 3088: 3084: 3074: 3072: 3063: 3062: 3058: 3048: 3046: 3032: 3031: 3027: 3017: 3015: 3001: 3000: 2996: 2986: 2984: 2968: 2967: 2963: 2953: 2951: 2937: 2936: 2932: 2922:Wayback Machine 2912: 2899: 2889:Wayback Machine 2879: 2860: 2850:Wayback Machine 2840: 2827: 2817:Wayback Machine 2807: 2794: 2784: 2782: 2773: 2772: 2768: 2758: 2756: 2743: 2742: 2738: 2728: 2726: 2722: 2711: 2706: 2705: 2698: 2688: 2686: 2681: 2680: 2676: 2667: 2663: 2653: 2651: 2642: 2641: 2637: 2627: 2625: 2616: 2615: 2611: 2601: 2599: 2595: 2588: 2584: 2583: 2579: 2569: 2567: 2563: 2556: 2552: 2551: 2547: 2537: 2535: 2531: 2520: 2516: 2515: 2511: 2497: 2496: 2483: 2473: 2471: 2458: 2457: 2453: 2443: 2441: 2437: 2430: 2426: 2425: 2421: 2411: 2409: 2385: 2384: 2380: 2367: 2363: 2356: 2352: 2342: 2340: 2336: 2325: 2320: 2319: 2312: 2302:Wayback Machine 2292: 2288: 2282:Wayback Machine 2267: 2263: 2257:Wayback Machine 2242: 2235: 2229:Wayback Machine 2214: 2210: 2202: 2191: 2186: 2185: 2181: 2171: 2169: 2156: 2155: 2151: 2141: 2139: 2130: 2129: 2125: 2115: 2113: 2100: 2099: 2095: 2085: 2083: 2069: 2068: 2064: 2054: 2052: 2039: 2038: 2034: 2028: 2015: 2014: 2010: 2000: 1998: 1989: 1988: 1984: 1974: 1972: 1963: 1962: 1958: 1953: 1949: 1943: 1930: 1929: 1925: 1919:Wayback Machine 1910: 1906: 1900:Wayback Machine 1891: 1887: 1881:Wayback Machine 1871: 1864: 1853: 1849: 1838: 1834: 1823: 1819: 1807:Wayback Machine 1797: 1793: 1783:Wayback Machine 1773: 1769: 1759: 1757: 1744: 1743: 1739: 1726: 1722: 1710: 1706: 1689: 1688: 1684: 1673: 1669: 1659: 1657: 1646:"29 USC § 1349" 1644: 1643: 1639: 1629: 1627: 1623: 1612: 1608: 1607: 1603: 1593: 1591: 1587: 1576: 1572: 1571: 1567: 1559: 1555: 1549:Wayback Machine 1542:Rev. Rul. 89-94 1540: 1536: 1526:Wayback Machine 1516: 1512: 1502: 1500: 1496: 1485: 1481: 1480: 1473: 1469: 1464: 1463: 1455: 1451: 1445: 1441: 1433: 1429: 1420: 1416: 1411: 1407: 1402: 1398: 1389: 1380: 1375: 1297:501(k) – 1277: 1243: 1238: 1236: 1233: 1214: 1205: 1175: 1163: 1132: 1123: 1099: 1083: 1068: 1055: 1043: 998: 944: 893: 868: 844: 801: 782: 765: 742: 718: 714: 687: 668: 658: 650: 628: 598: 592: 575:501(h) election 552:exempt purposes 521:community chest 489: 483: 429: 338:Benefit Trusts 82: 28: 23: 22: 15: 12: 11: 5: 5342: 5340: 5332: 5331: 5326: 5321: 5316: 5306: 5305: 5302: 5301: 5289: 5269: 5257: 5245: 5231: 5230:External links 5228: 5227: 5226: 5219: 5214:978-1484805749 5213: 5198: 5195: 5193: 5192: 5165: 5158:26 U.S.C. 5147: 5140:26 U.S.C. 5129: 5096: 5072: 5039: 5015: 4991: 4968: 4945: 4915: 4885: 4846: 4807: 4772: 4761: 4750: 4720: 4690: 4681: 4646: 4637: 4624: 4597: 4573: 4549: 4525: 4516: 4492: 4468: 4444: 4401: 4374: 4350: 4341: 4327: 4309: 4285: 4276: 4249: 4236: 4224: 4195: 4171: 4147: 4123: 4090: 4081: 4057: 4018: 3994: 3970: 3946: 3913: 3879: 3845: 3821: 3797: 3788: 3755: 3746: 3737: 3718: 3685: 3661: 3637: 3628: 3619: 3610: 3577: 3553: 3529: 3505: 3478: 3469: 3438: 3411: 3384: 3369:. p. B1. 3350: 3341: 3299: 3267: 3234: 3210: 3186: 3157: 3141:Notice 2016-09 3132: 3107: 3082: 3056: 3025: 2994: 2961: 2930: 2897: 2858: 2825: 2792: 2766: 2736: 2696: 2674: 2661: 2635: 2609: 2577: 2545: 2509: 2481: 2470:on May 1, 2017 2451: 2419: 2378: 2370:26 U.S.C. 2361: 2350: 2310: 2286: 2261: 2233: 2208: 2179: 2149: 2138:on May 7, 2009 2123: 2093: 2062: 2032: 2026: 2008: 1982: 1956: 1947: 1941: 1923: 1904: 1885: 1862: 1855:26 U.S.C. 1847: 1840:26 U.S.C. 1832: 1825:26 U.S.C. 1817: 1791: 1767: 1737: 1729:26 U.S.C. 1720: 1712:26 U.S.C. 1704: 1682: 1667: 1637: 1619:. p. 60. 1601: 1565: 1553: 1534: 1510: 1470: 1468: 1465: 1462: 1461: 1449: 1439: 1427: 1414: 1405: 1396: 1377: 1376: 1374: 1371: 1370: 1369: 1366: 1363: 1360: 1357: 1354: 1351: 1344: 1332: 1313: 1310: 1307: 1295: 1292: 1289: 1286: 1276: 1273: 1272: 1271: 1265: 1260: 1255: 1249: 1248: 1232: 1229: 1213: 1210: 1204: 1201: 1174: 1171: 1162: 1159: 1136:mutual benefit 1131: 1128: 1122: 1119: 1098: 1095: 1082: 1079: 1067: 1064: 1042: 1039: 997: 994: 943: 940: 892: 889: 867: 864: 843: 840: 800: 797: 781: 778: 764: 761: 741: 738: 686: 683: 667: 664: 627: 624: 591: 588: 529:26 U.S.C. 513:amateur sports 485:Main article: 482: 479: 452:26 U.S.C. 444:26 U.S.C. 428: 425: 422: 421: 418: 414: 413: 406: 402: 401: 394: 390: 389: 386: 382: 381: 372: 368: 367: 360: 356: 355: 352: 348: 347: 344: 340: 339: 333: 329: 328: 325: 321: 320: 314: 310: 309: 306: 302: 301: 298: 294: 293: 287: 283: 282: 276: 272: 271: 264: 260: 259: 253: 247: 246: 239: 235: 234: 231: 227: 226: 223: 219: 218: 213: 209: 208: 203: 197: 196: 193: 187: 186: 183: 177: 176: 173: 167: 166: 163: 157: 156: 153:Amateur Sports 130: 124: 123: 120: 116: 115: 105: 101: 100: 97: 81: 78: 26: 24: 14: 13: 10: 9: 6: 4: 3: 2: 5341: 5330: 5327: 5325: 5322: 5320: 5317: 5315: 5312: 5311: 5309: 5298: 5294: 5290: 5278: 5274: 5270: 5266: 5262: 5258: 5250: 5246: 5242: 5238: 5234: 5233: 5229: 5224: 5220: 5216: 5210: 5206: 5201: 5200: 5196: 5189: 5185: 5181: 5178: 5172: 5170: 5166: 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