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Question: How does one know into which category their organization falls?
   
Answer: Every U.S. and foreign charity that qualifies under Internal Revenue Service Code section 501(c)(3) of the Internal Revenue Service Code as tax-exempt is a private foundation unless it demonstrates to the IRS that it falls into another category. Internal Revenue Service Code section 501 (a)(1) lists ten classifications of organizations that qualify as public charities, such as churches, schools, hospitals, and so on.
Additional Information : http://www.muridae.com/nporegulation/documents/exempt_orgs.html
 
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Date: 11/17/09
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