{
  "id": "RL30877",
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      "id": 341606,
      "date": "2007-01-30",
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      "title": "Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations",
      "summary": "This report addresses the differences among the tax-exempt organizations described in Internal Revenue Code subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527\u2014charitable organizations, social welfare organizations, labor unions, trade associations, and political organizations, respectively.\nEach type of organization has a unique statutory definition, enjoys benefits from obtaining tax-exempt status, is subject to statutory limitations on its activities, and must disclose certain information to the IRS and the general public. At the end of the report is a chart that summarizes the organizations\u2019 characteristics and reporting requirements.",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
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      "id": "RL30877_2005Apr18",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
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      "id": "RL30877 2001-03-08",
      "date": "2001-03-08",
      "retrieved": "2005-06-12T07:03:16",
      "title": "Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations",
      "summary": "This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information.",
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          "id": "Taxation",
          "name": "Taxation"
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        {
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          "id": "Tax-exempt organizations",
          "name": "Tax-exempt organizations"
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}