target="_blank" rel="nofollow" href="#ulink_1ad106d0-b547-511d-aa9e-03dbbf320857">287 IRC § 170(c).288 288 IRC § 170(c)(1).
289 289 IRC § 2522(a).
290 290 IRC § 2055(a).
292 292 IRC § 501(c)(3).
293 293 IRC § 170(c)(2). The IRS issues rulings on the qualification of organizations as charitable donees. E.g., Priv. Ltr. Rul. 9037021.
294 294 The public safety testing organization is the subject of Tax-Exempt Organizations § 11.3.
295 295 IRC § 170(c)(1). These entities are not tax-exempt in the sense that they are described in IRC § 501(c). They are, however, very much tax-exempt organizations in the generic sense of that term. See Tax-Exempt Organizations § 19.23.
296 296 IRC § 170(c)(3). Veterans' organizations generally are tax-exempt by reason of IRC § 501(c)(19). See Tax-Exempt Organizations § 19.11(a). Some veterans' organizations are tax-exempt by reason of being classified as social welfare organizations under IRC § 501(c)(4) (see Tax-Exempt Organizations ch. 13), and some are classified as charitable organizations under IRC § 501(c)(3) (see Tax-Exempt Organizations pt. 3).
297 297 IRC § 170(c)(4). These organizations are tax-exempt by reason of IRC § 501(c)(8). See Tax-Exempt Organizations § 19.4(a). This is a category of charitable donee only in the case of contributions by individuals.
298 298 IRC § 170(c)(5). These organizations are tax-exempt by reason of IRC § 501(c)(13). See Tax-Exempt Organizations § 19.6.
299 299 IRC § 501(a).
300 300 IRC § 501(c).
301 301 IRC § 170.
302 302 IRC § 170(c).
303 303 These are entities that are tax-exempt, usually by reason of IRC § 501(c)(2). See Tax-Exempt Organizations § 19.2.
304 304 These are entities that are tax-exempt by reason of IRC § 501(c)(6). See Tax-Exempt Organizations ch. 14.
305 305 That is, they are organizations described in IRC § 501(c)(3).
306 306 IRC § 170(c)(2)(B).
307 307 IRC § 170(c)(2)(A).
308 308 IRC § 170(c)(2)(C). The private inurement doctrine is discussed in Tax-Exempt Organizations ch. 20.
309 309 IRC § 170(c)(2)(D).
310 310 See Tax-Exempt Organizations ch. 22.
311 311 IRC § 170(c)(2)(D).
312 312 See Tax-Exempt Organizations ch. 23.
313 313 Pennsylvania Co. for Insurance on Lives v. Helvering, 66 F.2d 284, 285 (D.C. Cir. 1933).
314 314 Int'l Reform Federation v. District Unemployment Board, 131 F.2d 337, 339 (D.C. Cir. 1942).
315 315 United States v. Proprietors of Social Law Library, 102 F.2d 481, 483 (1st Cir. 1939).
316 316 Helvering v. Bliss, 293 U.S. 144, 147 (1934) (emphasis supplied).
317 317 Bob Jones University v. United States, 461 U.S. 574, 586, 587–588 (1983).
318 318 Id. at 591–592.
319 319 Id. at 592.
320 320 Ould v. Washington Hosp. for Foundlings, 95 U.S. 303, 311 (1877). This broad definition of the term charitable and the reach of the public policy doctrine are discussed in Tax-Exempt Organizations § 6.2.
321 321 The law underlying these categories is discussed in Tax-Exempt Organizations ch. 7.
322 322 Reg. § 1.501(c)(3)-1(d)(2).
323 323 See § 2.3(b)
324 324 Reg. § 1.501(c)(3)-1(d)(2).
325 325 See § 2.3(b).
326 326 Reg. § 1.501(c)(3)-1(d)(2). College and university fraternities and sororities that maintain chapter houses for
