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RE: [atlarge-discuss] Re: [ga] Open call to join ICANNATLARGE.ORG


On Mon, 30 Dec 2002, J-F C. (Jefsey)  Morfin wrote:

> On 13:28 28/12/02, Eric Dierker said:
> >If this is not a 501c3 group then what is it?
> What the hell is a 501c3 group? Is that the same as a CI.1123.23(b) or
> a NTU.12-r ? jfc

   ...since you asked

 TITLE 26 (the United States Internal Revenue Code, Title 26 of the U.S.
Code (26 USC) ),
 Subtitle A, 
 CHAPTER 1, 
 Subchapter F, 
 PART I, 
 Sec. 501. (Exemption from tax on corporations, certain trusts, etc.), 
 subsection (c): (List of exempt organizations), 
 (3): Corporations, and any community chest, fund, or foundation,
organized and operated exclusively for religious, charitable, scientific,
testing for public safety, 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, no
part of the net earnings of which inures to the benefit of any private
shareholder or individual, no substantial part of the activities of which
is carrying on propaganda, or otherwise attempting, to influence
legislation (except as otherwise provided in subsection (h)), and which
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.


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