Complex sentence: An organization must meet certain requirements set forth in the Code and then file with the Internal Revenue Service to gain status as a tax-exempt non-profit charitable organization under section 501 (c) (3) of the tax code.
Split into simpler sentences: An organization must meet certain requirements set forth in the Code. Some organizations must also file a request with the Internal Revenue Service to gain status as a tax-exempt non-profit charitable organization under section 501 (c) (3) of the tax code.