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"Ark Encounter representatives have said that from an operational standpoint, the project will 'have the look and feel of any other theme park.' ". "Based on information that is publicly available about the operations of both organizations, they are not operated exclusively for exempt purposes," concluded Elliott, asking the IRS to investigate the operations and tax-exempt status of AiG.
The tax code defines them as "civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare".
Congress had set a firm definition in law that groups claiming what is known as tax-exempt 501(c)(4) status be "operated exclusively for the promotion of social welfare".
Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare.
The tax code defines 501(c)(4) groups like this: "civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare".
The statute: IRC 501(c)(4) provides, in part, for the exemption from federal income taxation of civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare.
Similar(48)
Make groups that seek tax exemptions operate "exclusively for the promotion of social welfare".
Outside the mainstream, Landmark College in Vermont and Beacon College in Florida operate exclusively for students with learning disabilities.
Given the confusion, and the years of abuse, it's time for the I.R.S. to return to the original language of the statute and require these groups to operate "exclusively for the promotion of social welfare," and not engage in politics.
The nonprofit organization says it operates "exclusively for charitable, religious, scientific, testing for public safety, literary, or educational purposes".
The law says that these social welfare groups are supposed to operate exclusively for the promotion of social welfare -- not on political campaign intervention.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com