Include notes

Treas. Reg. § 1.501(c)(3)-1

Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%283%29-1&asof=1989-02-22 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.