501(c)(3) Organizations : What Qualifies as "Educational"?

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Education.

Constitutional law.

Freedom of speech.

Nonprofit organizations.

Physical Description:

1 online resource (1 online resource (10 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

Discusses legal definition of the term "educational" as it applies to tax-exempt 501(c)(3) organizations. Examines constitutional implications of that definition, focusing on how IRS denial of tax-exempt status to an organization on the basis of its speech could raise issues under the First Amendment.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. 501(c)(3) Organizations

Access Restriction:

Restricted for use by site license.