style="font-size:15px;"> 2 The federal income tax charitable contribution deduction rules, which classify eligible charitable donees287 and provide that organizations that are charitable entities under the tax exemption rules are eligible charitable donees for purposes of that deduction2883 The federal gift tax charitable contribution deduction rules, which classify eligible charitable donees289
4 The federal estate tax charitable contribution deduction rules, which classify eligible charitable donees290
The gift and estate tax rules in this regard are discussed elsewhere.291 This analysis, then, is confined to the federal income tax rules.
Nearly every organization that is considered a charitable organization for purposes of the federal income tax exemption292 is considered a charitable organization for purposes of the federal income tax charitable contribution deduction.293 The only exception to this rule is the organization that tests for public safety. Such an organization, though embraced by the tax exemption rules as a charitable entity, is omitted from charitable donee status for purposes of the income tax charitable contribution deduction.294
There are, however, certain organizations that cannot qualify for tax exemption purposes as charitable organizations that can qualify, for purposes of the law of charitable giving, as charitable donees. Nonetheless, these entities are all tax-exempt organizations. They are:
A state, a possession of the United States, a political subdivision of a state or U.S. possession, the United States, or the District of Columbia—but only if the contribution is made for exclusively public purposes295
A post or organization of war veterans, or an auxiliary unit or society of, or trust or foundation for, such a post or organization, that is organized in the United States or any of its possessions, if no part of its earnings inures to the benefit of any private shareholder or individual296
A domestic fraternal society, order, or association, operating under the lodge system, but only if the contribution is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals297
A cemetery company owned and operated exclusively for the benefit of its members, or a corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, if the company or corporation is not operated for profit and no part of its net earnings inures to the benefit of any private shareholder or individual298
In summary, organizations that are tax-exempt pursuant to federal tax law generally receive that exemption pursuant to an exemption provision299 by virtue of a particular listing.300 Organizations that are charitable donees for federal income tax law purposes have that status under another provision301 by virtue of another listing.302
Occasionally, the IRS will allow deductibility of a contribution, as a charitable contribution, when the recipient is a type of tax-exempt organization that does not qualify as a charitable donee, as long as the gift is made for a charitable purpose. Instances of organizations of this nature include exempt title-holding companies303 and business and professional organizations.304
(b) Charitable Organizations—Criteria
A summary of the law of charitable organizations, for purposes of the law of charitable giving, is difficult because the term charitable is used in many ways. This portion of the analysis is confined to a summary of the law pertaining to those organizations that are charitable in the sense that they are also charitable organizations for federal tax exemption purposes.305
This type of organization is a charitable donee if it is organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals.306
In addition, the following criteria must be met for an organization to be considered a charitable donee:
It is created or organized in the United States or in a possession of the United States, or under the law of the United States, a state, the District of Columbia, or a possession of the United States.307
No part of the organization's net earnings inures to the benefit of any private shareholder or individual.308
It does not have as a substantial part of its activities attempts to influence legislation. The amount of permissible lobbying in this context is defined by the substantial part test or, if the charitable organization makes an election, the expenditure test.309 The federal tax law concerning attempts to influence legislation by charitable organizations is discussed extensively elsewhere.310
It does not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.311 The prohibition on efforts to engage in political campaign activities by charitable organizations is discussed extensively elsewhere.312
There are, therefore, two dimensions to the term charitable in this context. One is the definition of the term charitable as one of seven categories of charitable donee status (as reflected in the preceding discussion). The other is a definition of the term charitable that embraces all categories of charitable donees.
As to the latter definition, the law is clear that the concept of charity
