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" An organization may meet the requirements of section 501 (c) (3) although it operates a trade or business as a substantial part of its activities, if the operation of such trade or business is in furtherance of the organization's exempt purpose or purposes... "
Overview of the Unrelated Business Income Tax on Exempt Organizations ... - Page 6
by United States. Congress. Joint Committee on Taxation - 1987 - 15 pages
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The Code of Federal Regulations of the United States of America

1988 - 552 pages
...if the operation of such trade or business is in furtherance of the organization's exempt purpose or purposes and if the organization is not organized...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973 - 476 pages
...if the operation of such trade or business is in furtherance of the organization's exempt purpose or purposes and if the organization is not organized...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...
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The Code of Federal Regulations of the United States of America

1986 - 610 pages
...activities which are in furtherance of one or more exempt purposes. An organization which is organized and operated for the primary 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 612 pages
...activities which are in furtherance of one or more exempt purposes. An organization which is organized and operated for the primary 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...
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Tax Revision Compendium, 86-1, November 16, 1959

United States. Congress. House Ways and Means - 1959 - 866 pages
...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...
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Tax Revision Compendium: Compendium of Papers on Broadening the ..., Volume 3

United States. Congress. House. Committee on Ways and Means - 1959 - 860 pages
...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)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 566 pages
...if the operation of such trade or business is in furtherance of the organization's exempt purpose or purposes and if the organization is not organized...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...
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Reports of the Tax Court of the United States, Volume 41

United States. Tax Court - 1964 - 992 pages
...If the operation of such trade or business Is In furtherance of the organization's exempt purpose or purposes and If the organization Is not organized...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...
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Reports of the United States Tax Court, Volume 56

United States. Tax Court - 1971 - 1470 pages
...operation of such trade or business Is In furtherance of the organization's exempt purpose or purp<isps and If the organization is not organized or operated...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....
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The Code of Federal Regulations of the United States of America

1971 - 332 pages
...if the operation of such trade or business is in furtherance of the organization's exempt purpose or purposes and If the organization is not organized...purpose of carrying on an unrelated trade or business, as denned in section 513. In determining the existence or nonexistence of such primary purpose, all...
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