Section 501(c)(3) Dissected: IRS Issues Detailed Guidance On Exempt Purposes | TaxConnections Section 501(c)(3) Dissected: IRS Issues Detailed Guidance on Exempt Purposes
On March 17, 2023, the IRS Exempt Organizations and Government Entities Division published two Technical Guides: (1) TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions; and (2) TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3). Given its substance and magnitude, TG 3-3 will be addressed first here. TG 3-3 Exempt Purpose, Section 501(c)(3) Dissected: IRS Issues Detailed Guidance on Exempt Purposes
