Practice 2C: Federal Tax Exemption

Practice 2C includes one element with four parts:

1. ■ Maintain status as a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code (IRC)

   1. ▲a. File a complete and accurate annual information return (Form 990 or equivalent) with the Internal Revenue Service (IRS)

   2. ▲b. Do not knowingly engage in prohibited activities, such as private inurement or impermissible private benefit

   3. ■ c. Comply with federal lobbying limitations and reporting requirements

   4. ■ d. Do not engage in political campaigns on behalf of or in opposition to any candidate for public office

⬤ Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both