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" An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion... "
Administration's Change in Federal Policy Regarding the Tax Status of ... - 545. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1982 - 703 lapas
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The Code of Federal Regulations of the United States of America

2003 - 620 lapas
...the types described in paragraph (c)(3) of this section. (3) Educational defined — (i) In general. The term educational, as used in section 501(c)(3),...to the individual and beneficial to the community. An organization may be educational even though it advocates a particular Internal Revenue Service,...
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The Code of Federal Regulations of the United States of America

1971 - 324 lapas
...(3) Educational defined — (i) in general. The term "educational", as used in section 501 (c) (3), relates to— (a) The instruction or training of the...to the individual and beneficial to the community. An organization may be educational even though it advocates a particular position or viewpoint so long...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 lapas
...(3) Educational defined — (i) In general. The term "educational", as used in section 501 (c) (3), relates to — (a) The instruction or training of...to the individual and beneficial to the community. An organization may be educational even though it advocates a particular position or viewpoint so long...
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The Code of Federal Regulations of the United States of America

1960 - 880 lapas
...Educational defined — (i) In general. The term "educational", as used in section 501 (c) (3), r elates to: (a) The instruction or training of the individual...to the individual and beneficial to the community. An organization may be educational even though it advocates a particular position §1.501(cX4) or viewpoint...
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The Code of Federal Regulations of the United States of America

1974 - 484 lapas
...Educational defined — (i) In general. The term "educational", as used in section 501 (c) (3), relates toco) The instruction or training of the individual for...to the individual and beneficial to the community. An organization may be educational even though it advocates a particular position or viewpoint so long...
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The Code of Federal Regulations of the United States of America

1984 - 524 lapas
...the types described in paragraph (c)(3) of this section. (3) Educational defined— (I) In general. The term "educational", as used in section 501(c)(3),...purpose of improving or developing his capabilities; or (6) The instruction of the public on subjects useful to the individual and beneficial to the community....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 682 lapas
...section. (3) Educational defined— W In general. The term "educational", as used in section 501(0(3), relates to— (a) The instruction or training of the...purpose of improving or developing his capabilities; or (o) The instruction of the public on subjects useful to the individual and beneficial to the community....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973 - 588 lapas
...particular religious faiths or tenets. (2) Educational. A nonprofit organization whose primary purpose is: The instruction or training of the individual for...purpose of improving or developing his capabilities; or the instruction of the public on subjects beneficial to the community. An organization may be educational...
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The Code of Federal Regulations of the United States of America

2004 - 652 lapas
...training of the individual for the purpose of improving or developing his capabilities; or §1.501(c)(3)-l (b) The instruction of the public on subjects useful...to the individual and beneficial to the community. An organization may be educational even though it advocates a particular position or viewpoint so long...
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The Code of Federal Regulations of the United States of America

2001 - 524 lapas
...tenets. b. Educational. A nonprofit organization whose primary purpose is one of the following: i. The instruction or training of the individual for...purpose of improving or developing his capabilities; ii. The instruction of the public on subjects beneficial to the community. An organization may be educational...
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