| 1994 - 578 lapas
...in fact, it is charitable. (2) Charitable defined. The term charttable is used in section 501(c)(3) in its generally accepted legal sense and is, therefore,...as limited by the separate enumeration in section 501(c)(3) of other tax-exempt purposes which may fall within the §1.501(c)(3)-l broad outlines of... | |
| 1986 - 610 lapas
...fact, it is "charitable". (2) Charitable defined. The term "charitable" is used in section 501(c)(3) in its generally accepted legal sense and is, therefore,...as limited by the separate enumeration in section 501(c)(3) of other tax-exempt purposes which may fall within the broad outlines of "charity" as developed... | |
| 1969 - 324 lapas
...fact, it is "charitable". (2) Charitable defined. The term "charitable" is used in section 501 (c) (3) in its generally accepted legal sense and is, therefore,...construed as limited by the separate enumeration in Title 26 — Chapter I section 501(c)(3) of other tax-exempt purposes which may fall within the broad... | |
| United States. Internal Revenue Service - 1967 - 1510 lapas
...defined. The term "charitable" is used in section 501(c)(3) in its generally accepted legal sense aud is, therefore, not to be construed as limited by the...outlines of "charity" as developed by judicial decisions. For the foregoing reasons it is concluded that sections 170, 2055. 2106, and 2522 of the Code, to the... | |
| United States. Internal Revenue Service - 1968 - 1034 lapas
...term "charitable" is used in section 501 (c) (3) of the Code in its generally accepted legal sense. Such term includes relief of the poor and distressed or of the underprivileged. The organization claims it is organized for the relief of the poor. To come within the scope of the... | |
| United States. Internal Revenue Service - 1975 - 804 lapas
...1.501(c)(3)-l(d)(2) of the regulations provides that the term "charitable" is used in section 501 (c) (3) of the Code l Revenue Service tax exempt purposes which may fall within the broad outlines of "charity" as developed by judicial... | |
| United States. Tax Court - 1980 - 1358 lapas
...1.501(cX3)-l(d), Income Tax Regs., provides that the term "charitable" is used in section 501(c)(3) in its generally accepted legal sense and is, therefore,...as limited by the separate enumeration in section 501(cX3) of other tax exempt purposes which may fall within the broad outlines of "charity" as developed... | |
| United States. Internal Revenue Service - 1974
...1.501(c)(3)-l(d)(2) of the regulations provides that the term "charitable" is used in section 501 (c) (3) of the Code in its generally accepted legal sense and is, therefore,...as limited by the separate enumeration in section 501(c)(3) of other tax-exempt purposes which may fall within the broad outlines of "charity" as developed... | |
| United States. Internal Revenue Service - 1978 - 636 lapas
..."charitable" is used in section 501(c)(3) of the Code in its generally accepted legal sense and :s, therefore, not to be construed as limited by the separate enumeration in section 501(c)(3) of other taxexempt purposes which may fall within the broad outlines of "charity" as developed... | |
| United States. Internal Revenue Service - 1978 - 630 lapas
..."charitable" is used in section 501 (c) (3) of the Code in its generally accepted legal sense and is not to be construed as limited by the separate enumeration in section 501(c)(3) of other tax exempt purposes which may fall within the broad outlines of charity as developed... | |
| |