http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Analysis of Whether a Newspaper Could Qualify as a 501(c)(3) or 501(c)(4) Organization
Analyzes whether a newspaper could qualify for tax exemption under Titles 501(c)(3) or 501(c)(4) of the Internal Revenue Code, which covers charitable and social welfare organizations. Provides examples of newspapers utilizing tax-exempt entities in their structures.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.