Is a Mutual Benefit corp. inconsistent with the purpose of a 501(c)3?
Answer The qualification for 501(c)(3) organizations from the IRS is discussed at: www.irs.gov/pub/irs-pdf/p557.pdf at “Organizational test”. You must have the required clauses in the organizational document. Samples start on page 69 www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) “Charitable Class –start of excerpt — The group of individuals that may properly receive assistance from a charitable organization [501(c)(3) organization]is called a charitable class. A charitable class must be large or indefinite enough that providing aid to members of the class benefits the community as a whole. –end of excerpt — More details are found starting at pdf page 6 of www.irs.gov/pub/irs-tege/eotopick99.pdf To look for organizations that have received determinations from the IRS that they are eligible to receive tax-deductible charitable contributions you may search www.irs.gov/app/pub-78 Searching mutual benefit with “All of the words” chosen as
