Section 170 C 2 B Of The Internal Revenue Code

An exempt organization that maintains a free clinic for animals does not qualify as a hospital or an organization that provides medical or hospital care within the meaning of section 170 b 1 a iii of the code and is a private foundation.

Section 170 c 2 b of the internal revenue code. The amendments made by subsections a b and c amending this section and sections 170 and 2522 of this title shall apply to reformations after december 31 1978. 170 b 1 a iii. 109 280 which directed the amendment of section 2522 without specifying the act to be amended were executed to this section which is section 2522 of the internal revenue code of 1986 to reflect the probable intent of congress.

See 2006 amendment notes below. 170 b 1 a ii. Except that such amendments shall not apply to any reformation to which section 2055 e 3 of the internal revenue code of 1986 formerly i r c.

A private foundation cannot make a grantfor a purpose not described in section 170 c 2 b of the internal revenue code. An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on i r c. 1954 as in effect on the day.

Internal revenue code section 170 c 2 charitable etc contributions and gifts. The organization must be commonly known as a community trust fund foundation or other similar name conveying the concept of a capital or endowment fund to support charitable activities within the meaning of section 170 c 1 or section 170 c 2 b in the community or area it serves. Permitted purposes are religious charitable scientific literary or educational fostering national or international amateur sports competition but only if no part of the activities involve providing athletic facilities or equipment and preventing cruelty to children or animals.

Outpatient clinic qualifying under irc section 170 b 1 a iii. C charitable contribution defined. 1 a state a possession of the united states or any political subdivision of any of the foregoing or the united states or the district of columbia but only if the contribution or gift is made for exclusively public purposes.

For purposes of subsection b 2 b such contributions shall be treated as allowable under subsection b 2 a. 1954 for education furnished after june 30 1985 in taxable years ending after such date.