Glossary
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- Nonprofit
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Organizations that have tax-exempt status under Internal Revenue Code Section 501(c)(3), but are not private foundations under Internal Revenue Code Section 509 or are among those rare "operating" private foundations (private foundations that implement programs similar to public charities). These organizations are tax-exempt and contributions to them are tax deductible under such Internal Revenue Code Sections as 170, 642, 2055, and 2522.