PART I

Qualifications of Tax-Exempt Organizations

Chapter 2Qualifying Under IRC § 501(c)(3)

Chapter 3Religious Organizations

Chapter 4Charitable Organizations

Chapter 5Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals

Chapter 6Civic Leagues and Local Associations of Employees: § 501(c)(4)

Chapter 7Labor, Agricultural, and Horticultural Organizations: § 501(c)(5)

Chapter 8Business Leagues: § 501(c)(6)

Chapter 9Social Clubs: § 501(c)(7)

*Chapter 10Instrumentalities of Government and Title-Holding Organizations

Chapter 11Public Charities

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