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Keywords: IRC § 501(c)(3)
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Journal Articles
The ATA Journal of Legal Tax Research (2023) 21 (1): 1–21.
Published: 01 May 2023
...Julia M. Camp; John J. Masselli; Amy J. N. Yurko ABSTRACT IRC § 501(c)(3) grants federal tax exemption to nonprofit organizations, such as public charities, private foundations, and private operating foundations. Religious organizations classified as churches receive added preferential treatment...