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Community Development Clinic (LAWS 6011)

The Law


  • 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.


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

Useful Information

Research Databases


  • 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).