501c3

 The section 501(c)(3) constitutes the section that is part of the US Internal Revenue Code that permits exemption from federal taxation for nonprofit organisations, particularly those classified as private foundations, public charities and private foundations operating for profit. It is administered and regulated through the US Department of Treasury through the Internal Revenue Service.

To be able to be considered tax-exempt, 501c3 is the nonprofit must be established for at least one of the following exclusively charitable goals:

  • Religious
  • Charitable
  • Scientific
  • Evaluation for Public Safety
  • Literary
  • Educational
  • Promotion of international or national amateur sports, as well as
  • Prevention of cruelty towards animals and children

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