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Rev. Rul. 64-108, 1964-1 C.B. 189: An organization whose primary activity is operating a parking stamp plan, whereby patrons of its members are afforded automobile parking privileges while shopping at members' stores, is not exempt under section 501(c)(6) of the Internal Revenue Code.
Rev. Rul. 64-109, 1964-1 C.B. 160: A section 501(c)(13) exempt cemetery company loses its exempt status by establishing and operating a mortuary.
Rev. Rul. 64-118, 1964-1 C.B. 182: An organization is not exempt under Code section
501(c)(3) as an educational organization where its primary activity is renting a chapter house to a fraternity composed of students.
Rev. Rul. 64-128, 1964-1 C.B. 191: An organization formed to associate scholars to conduct lectures and hold conferences is organized and operated for educational purposes and exempt under Code section 501(c)(3), but is not a school.
Rev. Rul. 64-175, 1964-1 C.B. 185: A nonprofit corporation organized and operated exclusively to stimulate, promote, and develop public interest in the dramatic arts and which operates a permanent repertory theater is exempt under Code section 501(c)(3) as an educational organization, if it meets the other requirements of the statute.
Rev. Rul. 64-182, 1964-1 C.B. 186: An organization meets the primary purpose test of Treas. Reg. § 1.501(c)(3)-1(e)(1), for exemption under Code section 501(c)(3), where it uses charitable contributions and grants to conduct a charitable grant-making program commensurate in scope with its financial resources.
Rev. Rul. 64-187, 1964-1 C.B. 187: A nonprofit corporation organized to further the purposes of the Area Redevelopment Act, by providing funds through loans to purchase or develop land and facilities to alleviate unemployment in areas classified as redevelopment areas under the Act, is exempt from federal income tax under Code section 501(c)(4) as a civic league.
Rev. Rul. 64-192, 1964-2 C.B. 136: A nonprofit organization organized to educate the public on the quality of radio and television programs through opinion polls, teaching evaluation guides, newsletters, and study kits to better their understanding and judgment of radio and television programs and thereby encourage stations to fulfill their obligations to serve the public interest, may qualify for exemption under Code section 501(c)(3).
Rev. Rul. 64-193, 1964-2 C.B. 151: A life insurance company that operates under a state permit allowing it to do business in counties within 75 miles of its home office, an area including three large metropolitan trade centers, is not of a purely local character and the organization cannot qualify for exemption as a local life insurance company under Code section 501(c)(12).
Rev. Rul. 64-194, 1964-2 C.B. 149: A fraternal beneficiary society operating under the lodge system qualifies for exemption under Code section 501(c)(8) even though it has a class of social members who are not eligible for benefits.
Rev. Rul. 64-195, 1964-2 C.B. 138: The exempt status of a nonprofit educational organization under Code section 501(c)(3) is not affected by its nonpartisan study, research, and assembly of materials in connection with court reform and the dissemination of these materials to the public.
Rev. Rul. 64-217, 1964-2 C.B. 153: A perpetual care fund, the income of which is turned over to a profit-making cemetery company for use in maintaining the cemetery properties and burial lots, is not exempt under Code section 501(c)(13).
Rev. Rul. 64-231, 1964-2 C.B. 139: An entrance fee required to obtain services and residence in a home for the aged, must be included with the required lump sum life-care payment to the home in determining whether the home renders services to all or a reasonable proportion of its residents at substantially less than its cost, to the extent of its financial ability, for purposes of qualifying as an exempt charitable organization under Code section 501(c)(3).
Rev. Rul. 64-274, 1964-2 C.B. 141: A nonprofit corporation that provides worthy and needy students with free housing and funds to purchase books and instructional supplies and equipment on a gift or interest-free loan is exempt as an organization described in Code section 501(c)(3).
Rev. Rul. 64-275, 1964-2 C.B. 142: An organization formed to improve the caliber of candidates representing the United States in international competitions by training athletes, is exempt as an educational organization under Code section 501(c)(3).
Rev. Rul. 64-313, 1964-2 C.B. 146: A memorial association organized to (1) study and develop methods of achieving simplicity and dignity in funeral and memorial services, (2) educate and inform members and the public about the results of this study, and (3) maintain a registry for ht wishes of members in regards to arrangements following death, is exempt as a social welfare organization under Code section 501(c)(4).
Rev. Rul. 64-315, 1964-2 C.B. 147: An association of merchants is not exempt under Code section 501(c)(6) where its members are the businesses within a shopping center and it expends its funds and engages exclusively in advertising member merchants in newspapers and on television and radio in order to attract customers to the shopping center.
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