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What Is a 501(c)(3) Non-Profit Organization?

From Wikipedia, the free encyclopedia

501(c) is a provision of the United States Internal Revenue Code (26 U.S.C. § 501(c)), listing 27 types of non-profit organizations exempt from some federal income taxes. Sections 503 through 505 list the requirements for attaining such exemptions. Many states reference Section 501(c) for definitions of organizations exempt from state taxation as well.

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