 | 1998 - 620 pages
...and the size and extent of the activities which are in furtherance of one or more exempt purposes. An organization which is organized and operated for the...purpose of carrying on an unrelated trade or business is not exempt under section 501(c)(3) even though it has certain religious purposes, its property is... | |
 | 1974 - 484 pages
...and the size and extent of the activities which are in furtherance of one or more exempt purposes. An organization which is organized and operated for the...purpose of carrying on an unrelated trade or business is not exempt under section 501(c) (3) even though it has certain religious purposes, its property... | |
 | 1972 - 692 pages
...furtherance of the organization's exempt purpose or purposes and if the organization is not organized or operated for the primary purpose of carrying on an unrelated trade or business, as defined in section 513. In determining the existence or nonexlstence of such primary purpose, all... | |
 | 2003 - 620 pages
...furtherance of the organization's exempt purpose or purposes and if the organization is not organized or operated for the primary purpose of carrying on an unrelated trade or business, as defined in section 513. In determining the existence or nonexistence of such primary purpose, all... | |
 | United States. Congress. House Ways and Means - 1959 - 866 pages
...Regulations take the position that an organization will be denied exemption under section 501(c)(3) if it is organized and operated "for the primary purpose of carrying on an unrelated trade or business"' (Treas. Reg. sec. 1.501(c) (3)-l(e) (3)). An exemption has been denied under section 501 (c) (3) by... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 860 pages
...Regulations take the position that an organization will be denied exemption under section 501 (c) (3) if it is organized and operated "for the primary purpose of carrying on an unrelated trade or business" (Treas. Reg. sec. 1.501 (c) (3)-l(e) (3) ). An exemption has been denied under section 501 (c) (8)... | |
 | 1961 - 566 pages
...and the size and extent of the activities which are in furtherance of one or more exempt purposes. An organization which is organized and operated for the...purpose of carrying on an unrelated trade or business is not exempt under section 501 (c) (3) even though it has certain religious purposes, its property... | |
 | United States. Tax Court - 1964 - 992 pages
...furtherance of the organization's exempt purpose or purposes and If the organization Is not organized or operated for the primary purpose of carrying on an unrelated trade or business, as defined In section 513. In determining the existence or nonexlstence of such primary purpose, all... | |
 | United States. Tax Court - 1971 - 1470 pages
...furtherance of the organization's exempt purpose or purp<isps and If the organization is not organized or operated for the primary purpose of carrying on an unrelated trade or business, as defined In section 513. * * * liberal application of the destination-of-income test. H. Kept. No.... | |
 | 1968 - 292 pages
...and the size and extent of the activities which are in furtherance of one or more exempt purposes. An organization which is organized and operated for the...purpose of carrying on an unrelated trade or business is not exempt under section 501 (c) (3) even though it has certain religious purposes, its property... | |
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In determining the existence or nonexistence of such primary purpose, all the circumstances must be considered, including the size and extent of the trade or business and the size and extent of the activities which are in furtherance of one or more exempt... 
