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| | FindLaw for Legal Professionals - Case Law, Federal and State Resources, Forms, and Code |
 | | In Revenue Ruling 71-447, the IRS formalized the policy, first announced in 1970, that 170 and 501(c)(3) embrace the common-law "charity" concept. |
 | | Sagrada Orden, 263 U.S. In enacting the Revenue Act of 1938, ch. |
 | | The 1909 Act provided an exemption for "any corporation or association organized and operated exclusively for religious, charitable, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual." Ch. |
| caselaw.findlaw.com /cgi-bin/getcase.pl?court=US&vol=461&invol=574 (13760 words) |
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