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individual; (3) no substantial part of its activities may consist
of lobbying efforts; (4) no part of its activities may constitute
intervention or participation in any political campaign on behalf
of, or in opposition to, any candidate for public office (sec.
501(c)(3)); and (5) its purpose must not be “contrary to a
fundamental public policy”. Bob Jones University v. United
States, 461 U.S. 574, 592 (1983). See generally, American
Campaign Academy v. Commissioner, 92 T.C. 1053, 1062-1063 (1989).
These requirements are stated in the conjunctive. Petitioner’s
failure to satisfy any of these requirements would be fatal to
its qualification under section 501(c)(3). American Campaign
Academy v. Commissioner, 92 T.C. at 1062; Stevens Bros.
Foundation, Inc. v. Commissioner, 39 T.C. 93, 109-110 (1962),
affd. on this issue 324 F.2d 633, 637-640 (8th Cir. 1963).
Donations to section 501(c)(3) organizations generally are
deductible for income tax purposes under section 170. Secs.
170(a), 170(c); Bob Jones University v. Simon, 416 U.S. 725, 727-
728 (1974). Section 170(c)24 defines the term “charitable
24 Sec. 170(c)(2) provides, in pertinent part, as follows:
SEC. 170. CHARITABLE, ETC., CONTRIBUTIONS AND GIFTS.
* * * * * * *
(c) Charitable Contribution Defined.--For purposes of
this section, the term “charitable contribution” means a
contribution or gift to or for the use of--
* * * * * * *
(continued...)
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