are described in IRC § 170(c)(2).) Organizations that are engaged in “testing for public safety” are referenced in IRC § 501(c)(3) but not IRC § 170(c)(2). The charitable deduction law is summarized at § 6.7.7 7. Reg. § 1.501(c)(3)-1(d)(2). See Tax-Exempt Organizations, §§ 7.1, 7.2.
8 8. Reg. § 1.501(c)(3)-1(d)(2). See Tax-Exempt Organizations, § 7.10.
9 9. Reg. § 1.501(c)(3)-1(d)(2). See Tax-Exempt Organizations, §§ 7.8, 7.9.
10 10. Reg. § 1.501(c)(3)-1(d)(2). See Tax-Exempt Organizations, § 7.7.
11 11. Rev. Rul. 78-85, 1978-1 C.B. 150. See Tax-Exempt Organizations, § 7.11.
12 12. Rev. Rul. 69-545, 1969-2 C.B. 117. See Tax-Exempt Organizations, § 7.6.
13 13. Reg. § 1.501(c)(3)-1(d)(2). See Tax-Exempt Organizations, § 7.11.
14 14. Rev. Rul. 76-204, 1976-1 C.B. 152. See Tax-Exempt Organizations, § 7.15(a).
15 15. Rev. Rul. 78-84, 1978-1 C.B. 150. See Tax-Exempt Organizations, § 7.15(b).
16 16. Rev. Rul. 80-200, 1980-2 C.B. 173. See Tax-Exempt Organizations, § 7.15(f).
17 17. Kentucky Bar Foundation, Inc. v. Commissioner, 78 T.C. 921 (1982). See Tax-Exempt Organizations, § 7.15(f).
18 18. Rev. Rul. 80-286, 1980-2 C.B. 179. See Tax-Exempt Organizations, § 7.15(f).
19 19. Hutchinson Baseball Enterprises, Inc. v. Commissioner, 73 T.C. 144 (1979), aff'd, 696 F.2d 757 (10th Cir. 1982). See Tax-Exempt Organizations, § 7.15(c). Also, IRC § 501(j). See Tax-Exempt Organizations, § 11.2.
20 20. The U.S. Supreme Court held that all organizations encompassed by IRC § 501(c)(3), including those that are “educational” and “religious,” are “charitable” in nature for federal tax law purposes (Bob Jones University v. United States, 461 U.S. 574 (1983)).
21 21. See Tax-Exempt Organizations, Chapter 8.
22 22. Id., Chapter 10.
24 24. The Internal Revenue Code provides for tax-exempt status under IRC § 501(a) for those nonprofit organizations that are listed in IRC § 501(c). See Tax-Exempt Organizations, Chapters 13–19. Other categories of tax-exempt organizations are described in IRC §§ 521, 526, 527, and 528. See Tax-Exempt Organizations, Chapters 17, 19. Governmental entities are also tax exempt. See Tax-Exempt Organizations, §§ 7.14, 19.21.
25 25. That is, organizations described in IRC § 501(c)(3).
26 26. Organizations described in IRC § 501(c)(4). See Law of Tax-Exempt Organizations, Chapter 13. Social welfare organizations are the type of noncharitable organizations that are most likely to be subject to the state charitable solicitation acts.
27 27. Organizations described in IRC § 501(c)(5). See Tax-Exempt Organizations, § 16.1.
28 28. IRC § 501(c)(6). See Tax-Exempt Organizations, Chapter 14.
29 29. IRC § 501(c)(7). See Tax-Exempt Organizations, Chapter 15.
30 30. Organizations described in IRC § 501(c)(8), (10). See Tax-Exempt Organizations, § 19.4.
31 31. IRC § 501(c)(4) or § 501(c)(19). See Tax-Exempt Organizations, Chapter 13, § 19.11.
32 32. IRC § 527. See Tax-Exempt Organizations, Chapter 17.
33 33. Contributions to veterans' organizations are deductible by reason of IRC § 170(c)(3).
34 34. Only organizations described in IRC § 170(c) are eligible charitable donees. See supra note 6.
35 35. See supra note 28.
36 36. See Private Foundations.
37 37. E.g., organizations described in IRC § 501(c)(4). See supra notes 26 and 34.
38 38. IRC § 501(c)(19). See supra note 31.
39 39. IRC § 170(b)(1)(A)(i). See Tax-Exempt Organizations, Chapter 10.
40 40. 40 IRC § 170(b)(1)(A)(ii). See Tax-Exempt Organizations, Chapter 8.
41 41. IRC § 170(b)(1)(A)(iii). See Tax-Exempt Organizations, § 7.6.
42 42. IRC §§ 170(b)(1)(A)(vi) (IRC § 509(a)(1) and 509(a)(2)). See Private Foundations, Chapter 15.
43 43.
