West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Appendix B

Current through Register Vol. XLI, No. 28, July 12, 2024
This list of nonprofit charitable organizations which may be
				  exempt from taxation under the Internal Revenue Code is intended to illustrate
				  application of these terms and is not intended to be a comprehensive
				  listing.
(a)
501(c)(3) Organizations.
(1) Religious
Churches
Church affiliated colleges
Sermon publishing organizations that apply proceeds to
				  purchase of materials for theology school libraries.
(2) Educational, literary or scientific.
Primary and secondary schools
Colleges or universities
Professional or trade schools
Private schools (Must have a racially nondiscriminatory
				  admissions policy)
Teachers travel study groups
Historical exposition organizations
Engineering societies engaged in scientific research
Abortion counseling organizations
Sterilization information organizations
Credit union educational organizations
School Accreditation organizations
Organizations formed to provide work experience to
				  students
Anthropological research organizations
Educational, cultural and public interest television
				  programming organizations
Training program product sales organizations
Educational day care organizations
Political educational organizations (must not solicit for or
				  endorse candidates)
(3) Public safety.
Traffic safety organizations
Organizations which inspect and test for public safety
(4) Prevention of cruelty to children or animals.
(5) Fostering national or international amateur sports
				  competition.
(6) Charitable.
Nonprofit hospitals
Health care and maintenance organizations
Drug Clinics
Alcoholic treatment organizations
Organizations that provide aid to the blind
Public interest law firms
Nonprofit legal aid societies
Prisoner rehabilitation organizations
Housing organizations which provide specially designed
				  housing for the elderly or handicapped
Honor Societies
Volunteer fire company
Disaster service organizations
Racial discrimination prevention organizations
Aid to senior citizen organizations
Aid to immigrants organizations
Organizations formed to promote civic pride
(b)
501(c)(4) Organizations.
(1) Civil leagues.
Homeowner's association
Garden clubs
Women's vacation and rest home
Bus transportation organizations (providing relief for
				  regular bus service)
Environmental protection organizations
Organization involved in processing of consumer
				  complaints
(2) Nonprofit local employees' associations.
(c)
501(c)(8) Organizations.
- Fraternal
				  beneficiary societies (must operate) under the lodge system and have an
				  established system for payment of benefits.
(d)
501(c)(10) Organization.
(1) Fraternal beneficiary societies (must operate) under the
				  lodge system and give its net earnings solely for religious, charitable,
				  scientific, literary, educational and fraternal purposes.
(e)
501(C)(19) Organizations.
- Veteran's
				  organizations (membership must consist of seventy-five (75%) war veterans and
				  substantially all of the remainder must be veterans, cadets, or spouses, widows
				  or widowers of war veterans. They must also be organized in the United
				  States).
(f)
501(d) Organizations.
- Religious and
				  apostolic organizations.