Skip to Main Content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.

Community Development Clinic (LAWS 6011)

The Law

Federal

  • 26 USC 501 (2012): Exemption from tax on corporations, certain trusts, etc. (Note: "(c)(3)" is a provision of this section)
    • 26 CFR 1.501(C)(3)-1 (2019): Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.

Ohio

Note: Income Tax is only one of the many taxes a business must pay

Useful Information

Research Databases

Bloomberg

  • Portfolio 452 - 2nd: Tax-Exempt Organizations - Reporting, Disclosure, and Other Procedural Aspects

Books & Publications

IRS, Publications 557: Tax-Exempt Status for Your Organization (Rev. January 2019).