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Exemption requirements - 501(c)(3) organizations
Aug 20, 2025 To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes.
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26 U.S. Code 501 - Exemption from tax on corporations
An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter.
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