Revenue Ruling 57-493 PDF: A company organized to build a stadium and lease it to a school district, a political sub-division that will eventually receive the title in the stadium is not exempt from Code Section 501 (c) (3) but may be exempt from tax in accordance with Section 501 (c)).4). Contributions are deductible from donors, as long as they are provided for in Section 170 as contributions to the use of a political subdivision exclusively for public purposes. Revenue Ruling 74-228 PDF: A non-profit organization of air carriers operating in the regular transportation of transoceaan travellers and whose main activity is to designate travel agencies for booking passenger travel on their members` ships provides special services to its members and is not considered an exemption, in accordance with Section 501 , paragraph 6, of the code. Learn more about the benefits, constraints and expectations of exempt organizations by visiting 10 courses at the Small to Mid-Size Tax Exempt Organization online workshop. Revenue Ruling 69-39 PDF: A non-profit organization`s tax exemption under Section 501 (c) (3) of internal revenue code was not affected by the fact that it purchased securities from its creator (its sole agent) at the price it paid for it and that it was reselling them profitably. Revenue Ruling 75-435 PDF: A tax-exempt organization organized in a foreign country that receives a substantial portion of its support from a foreign government is not a private foundation within the meaning of section 509 (a). Revenue Ruling 59-234 PDF: A real estate board whose primary purpose or activity is to operate a multi-rating system is provided to its members services that are not described as an organization under code Section 501 (c) (6). Revenue Ruling 60-364 PDF: A public authority may submit a group refund, form 990, covering all chartered credit unions under its control and supervision, instead of each credit union that deposits a separate return. Revenue Ruling 78-85 PDF: A non-profit organization created by residents of a city to help preserve, beautify and maintain a public park in the city and whose support comes from community dues and contributions is operated exclusively for charitable purposes and is eligible for section 501 (c)).3 Turnover Decision 81-101 PDF: For the calculation of the amount of unrelated advertising revenues from advertising in the magazine of a tax-exempt organization, the appropriate method for allocating income from affiliation to traffic revenues according to the formula in section 1.512 (a)-1(f) (4) (iii) of the Income Tax Regulation. Revenue Ruling 76-244 PDF: A non-profit organization that provides meals to the elderly and disabled at home by volunteers for a fee that does not cover operating costs, but which harmonizes meal costs, or for a reduced fee or no fee depending on the recipient`s ability to pay, is exploited for charitable purposes and is entitled to an exemption under section 501 (c)3).