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deterioration and juvenile delinquency. * * * [Sec.
1.501(c)(3)-1(d)(2), Income Tax Regs.]
Educational is similarly expounded, to wit: “The term
‘educational’, as used in section 501(c)(3), relates to--(a) The
instruction or training of the individual for the purpose of
improving or developing his capabilities; or (b) The instruction
of the public on subjects useful to the individual and beneficial
to the community.” Sec. 1.501(c)(3)-1(d)(3)(i), Income Tax Regs.
Regulations also list several examples of educational
organizations, including “An organization, such as a primary or
secondary school, a college, or a professional or trade school,
which has a regularly scheduled curriculum, a regular faculty,
and a regularly enrolled body of students in attendance at a
place where the educational activities are regularly carried on.”
Sec. 1.501(c)(3)-1(d)(3)(ii), Example (1), Income Tax Regs.
However, regardless of the presence of what might otherwise
be proper exempt purposes, an explicit exception to section
501(c)(3) status exists in that:
An organization is not organized or operated
exclusively for one or more of the purposes specified
in * * * [section 501(c)(3)] unless it serves a public
rather than a private interest. Thus, * * * it is
necessary for an organization to establish that it is
not organized or operated for the benefit of private
interests such as designated individuals, the creator
or his family, shareholders of the organization, or
persons controlled, directly or indirectly, by such
private interests. [Sec. 1.501(c)(3)-1(d)(1)(ii),
Income Tax Regs.]
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Last modified: November 10, 2007