Nonprofit organization.

CFR · 2024-01-01 · US · Title 2

(a) Is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; (b) Is not organized primarily for profit; and (c) Uses net proceeds to maintain, improve, or expand the operations of the organization.

official document · source cfr-2024 · id 2:§ 1108.260