IRS Has Generally Expansive View of 'Charitable'
Despite a lack of definition in Section 501(c)(3) of the Tax Code or the Regulations, the IRS and the courts have used the term “in its generally accepted legal sense”
Section 501(c)(3) of the Tax Code exempts “charities” from federal income tax, but says very little about the requirements to be considered a charity.
The Code actually exempts a slightly broader class of organizations than those that are traditional charities. Specifically, it exempts organizations that are organized and operated “exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes,” or to foster amateur sports, or for the prevention of cruelty to children or animals.
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