↑ Wyland, Michael. (July 17, 2018). "How Many Nonprofits Are There?: What the IRS’s Nonprofit Automatic Revocation and 1023-EZ Processes Left Behind." Nonprofit Quarterly website Retrieved 6 December 2018.
↑ Judith S. Ballan, "How To Aid a Foreign Charity Through an 'American Friends of' Organization", in Proceedings of the Twenty-Third New York University Conference on Tax Planning.
↑ Sullivan, Sean (13 tháng 5 năm 2013). “What is a 501(c)(4), anyway?”. Washington Post (bằng tiếng en-US). ISSN0190-8286. Truy cập ngày 13 tháng 10 năm 2017. Bảo trì CS1: Ngôn ngữ không rõ (link)
↑ “Tariff Act of 1909, ch. 6, § 38, 36 Stat. 113”. That every corporation, joint stock company or association... shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association... Provided, however, That nothing in this section contained shall apply to labor, agricultural or horticultural organizations, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members, nor to 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.
1 2 3 Reilly, John Francis; Hull, Carter C.; Braig Allen, Barbara A. (2003). “IRC 501(c)(5) Organizations” (PDF). Exempt Organizations-Technical Instruction Program for FY 2003. Internal Revenue Service.
↑ S. Rep. No. 94-938 at 419, 420, reprinted in 1976-3 C.B. (vol. 3) 457-458.
1 2 Reilly, John Francis; Hull, Carter C.; Braig Allen, Barbara A. "IRC 501(c)(6) Organizations". Exempt Organizations-Technical Instruction Program for FY 2003 . Internal Revenue Service. 2003.
1 2 Tariff Act of 1913, ch.16, § II (G)(a), 38 Stat. 72."Tariff Act of 1913, ch.16, § II (G)(a), 38 Stat. 72. "...nothing this section shall apply to labor, agricultural, or horticultural organizations, or to mutual savings banks not having a capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations and dependents of such members, nor to domestic building and loan associations, nor to cemetery companies, organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual, nor to business leagues, nor to chambers of commerce or boards of trade, not organized for profit or no part of the net income of which inures to the benefit of the private stockholder or individual; nor to any civic league or organization not organized for profit, but operated exclusively for the promotion of social welfare.
