Blog: 501(c)3 Status: Illegality and Public Policy Considerations - 2014-05-08

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F0.png 501(c)3 Status: Illegality and Public Policy Considerations May 8, 2014, Jeffrey Augustine, Scientology Money Project

Posted below on the Scientology Money Project is a document from the IRS' website. Entitled Illegality and Public Policy Considerations, the document is authored by Jean Wright and Jay H. Rotz, the authors offer the following information:

"All organizations seeking exemption under 501(c)(3) must conform to certain fundamental legal principles applicable to all charitable organizations. Treas. Reg. 1.501(c)(3)-1(d)(2); Rev. Rul. 67-325, 1967-2 C.B. 113, 116-7. See also Rev. Rul. 71-447, 1971-2 C.B. 230; Rev. Rul. 75-231, 1975-1 C.B. 158. One of these basic charitable principles is that charitable organizations may not engage in behavior that is illegal or violates public policy.

"The Service views illegality as one of the criteria by which an organization's activities are evaluated. Rev. Rul. 80-278, 1980-2 C.B. 175, established a three-part test to determine whether an organization's activities will be considered permissible under 501(c)(3)