Irc Section 170 B 1 A

Section 170 b 1 a vi determines public charity status based upon an organization s sources of support.

Irc section 170 b 1 a. 170 b 1 a iii. The facts are the same as in situation 1 except that b s car is in poor condition. Hospital definition under irc sections 509 a 1 and 170 b 1 a iii versus irc section 501 r.

Issue 1 section 170 a 1 allows as a deduction subject to certain limitations and. The term one or more organizations described in section 170 b 1 a other than clauses vii and viii as used in sections 507 and 509 of the internal revenue code code and the regulations means one or more organizations described in paragraphs through of this section except as modified by the regulations under part ii of subchapter f of chapter 1 or under chapter 42. A allowance of deduction.

Restrictions any charitable contribution as defined in 170 c payment of which is made within the taxable year. Internal revenue code section 170 b 1 a charitable etc contributions and gifts. There shall be allowed as a deduction any charitable contribution as defined in subsection c payment of which is made within the taxable year.

170 b 1 a ii 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. 94 455 1901 b 8 a substituted educational organization described in section 170 b 1 a ii for educational institution as defined in section 151 e 4 after grade at an. Code section 170 b 1 a i v includes subsections for churches schools hospitals and governmental units.

This consist of institutions like primary preparatory secondary or high schools and universities and colleges. Section 509 a 1 includes churches schools hospitals and other organizations that receive a broad range of support from contributions as described in section 170 b 1 a vi such as a united way or other organization receiving substantial support from small contributors.