Get IRS Publication 4220 2018-2023
Zing documents (articles of incorporation, trust documents, articles of association) must: limit its purposes to those described in IRC Section 501(c)(3); not expressly permit activities that do not further its exempt purposes, in other words unrelated activities; and, permanently dedicate its assets to exempt purposes. Operated Because a substantial portion of an organization s activities must further its exempt purpose, certain other activities are.
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