§ 508. Special rules with respect to section 501(c)(3) organizations

(1) unless it has given notice to the Secretary in such manner as the Secretary may by regulations prescribe, that it is applying for recognition of such status, or

is applying for recognition of such status, or (2) for any period before the giving of such notice, if such notice is given after the time prescribed by the Secretary by regulations for giving notice under this subsection.

(b) Presumption that organizations are private foundations Except as provided in subsection (c), any organization (including an organization in existence on October 9, 1969) which is described in section 501(c)(3) and which does not notify the Secretary, at such time and in such manner as the Secretary may by regulations prescribe, that it is not a private foundation shall be presumed to be a private foundation.

(c) Exceptions(1) Mandatory exceptions Subsections (a) and (b) shall not apply to -

(A) churches, their integrated auxiliaries, and conventions or associations of churches(


Documentation Exemptions 225 ILCS 460/3

Sec. 3. Exemptions.

(a) Upon initial filing of a registration statement pursuant to Section 2 of this Act and notification by the Attorney General of his determination that the organizational purposes or circumstances specified in this paragraph for exemption are actual and genuine, the following entities shall be exempt from all the report filing provisions of this Act, except for the requirements set forth in Section 2 of this Act [225 ILCS 460/2]:

1. A corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, nor to any agency or organization incorporated or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by, or supervised or controlled by a corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, nor to other religious agencies or organizations which serve religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religion-


Colorado TITLE 39. TAXATION SPECIFIC TAXES ARTICLE 22.INCOME TAX PART 3. CORPORATIONS SUBPART 1. C CORPORATIONS C.R.S. 39-22-304 (2014) 39-22-304. Net income of corporation (1) The net income of a C corporation means the C corporation's federal taxable income, as defined in the internal revenue code, for the taxable year, with the modifications specified in this section.

Who needs to register?
A1. The following organizations and individuals must register with our office before conducting activities:

Any charitable organization that (1) solicits contributions in Colorado, (2) has contributions solicited in Colorado on its behalf, or (3) participates in a charitable sales promotion must register.

All professional fundraising consultants [1] who will have control of contributions from a solicitation on behalf of a charitable organization must register.

All paid solicitors must register. Colorado Common Law Illinois Who is exempt from registering?

A3. Certain types of entities and people are exempted from the registration requirements. [2]

Charitable organizations that do not intend to and do not actually raise or receive gross revenue over $25,000 during a fiscal year. Do not include government grants and grants from tax-exempt 501(c)(3) organizations when calculating gross revenue. Otherwise, the gross (total) revenue means the total amount received by the organization during its annual accounting period from all sources and places before deducting any costs or expenses.

Charitable organizations that don't receive contributions from more than ten persons during a fiscal year.

Organizations defined as;

churches for federal tax purposes. These include churches, interchurch organizations of local units of a church, church associations or conventions, an integrated auxiliary of a church, an exclusively religious activity of a religious order, a mission society sponsored by or affiliated with one or more churches or church denominations (more than one-half of the activities of the society must be conducted in or directed at foreign countries), or a school below college level affiliated with a church or operated by a religious order

that is exempt from filing a federal annual information return (IRS Form 990). Religious organizations that file a Form 990 are not exempt and must register.

Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions.


DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8640] RIN 1545-AI52

Exempt Organizations Not Required To File Annual Returns:

Integrated Auxiliaries Of Churches