501(c)(3)
E254804
501(c)(3) is a U.S. federal tax-exempt designation for nonprofit organizations organized and operated exclusively for charitable, religious, educational, scientific, or similar purposes.
All labels observed (5)
| Label | Occurrences |
|---|---|
| 501(c)(3) canonical | 8 |
| 501(c)(3) organization | 2 |
| 501(c)(3) (through BronxWorks) | 1 |
| Internal Revenue Code section 501(c)(3) | 1 |
| Internal Revenue Code § 501(c)(3) | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2323585 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: 501(c)(3) Context triple: [Farm Aid, nonprofitStatus, 501(c)(3)]
-
A.
Thanks-Giving Foundation
The Thanks-Giving Foundation is a nonprofit organization dedicated to promoting gratitude, understanding, and interfaith harmony through educational programs, public initiatives, and stewardship of Thanks-Giving Square in Dallas, Texas.
-
B.
Corporation for National and Community Service
The Corporation for National and Community Service is a U.S. federal agency that administers national service programs like AmeriCorps and Senior Corps to support volunteering and community development.
-
C.
Catholic Social Services
Catholic Social Services is a faith-based nonprofit organization affiliated with the Catholic Church that provides social services such as foster care and adoption placement.
-
D.
Common Ground Foundation
Common Ground Foundation is a nonprofit organization founded by the rapper and actor Common that focuses on empowering underprivileged youth through education, mentorship, and leadership development programs.
-
E.
Gratitude International
Gratitude International is a film production company known for its involvement in the comedy movie "Austin Powers in Goldmember."
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: 501(c)(3) Target entity description: 501(c)(3) is a U.S. federal tax-exempt designation for nonprofit organizations organized and operated exclusively for charitable, religious, educational, scientific, or similar purposes.
-
A.
Thanks-Giving Foundation
The Thanks-Giving Foundation is a nonprofit organization dedicated to promoting gratitude, understanding, and interfaith harmony through educational programs, public initiatives, and stewardship of Thanks-Giving Square in Dallas, Texas.
-
B.
Corporation for National and Community Service
The Corporation for National and Community Service is a U.S. federal agency that administers national service programs like AmeriCorps and Senior Corps to support volunteering and community development.
-
C.
Catholic Social Services
Catholic Social Services is a faith-based nonprofit organization affiliated with the Catholic Church that provides social services such as foster care and adoption placement.
-
D.
Common Ground Foundation
Common Ground Foundation is a nonprofit organization founded by the rapper and actor Common that focuses on empowering underprivileged youth through education, mentorship, and leadership development programs.
-
E.
Gratitude International
Gratitude International is a film production company known for its involvement in the comedy movie "Austin Powers in Goldmember."
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
Internal Revenue Code status
ⓘ
U.S. federal tax-exempt designation ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
charitable organizations
ⓘ
educational organizations ⓘ literary organizations ⓘ nonprofit organizations ⓘ organizations fostering national or international amateur sports competition ⓘ organizations preventing cruelty to children or animals ⓘ organizations testing for public safety ⓘ private foundations ⓘ private operating foundations ⓘ public charities ⓘ religious organizations ⓘ scientific organizations ⓘ |
| classificationCriterion | public support test ⓘ |
| consequenceOfNonCompliance | revocation of tax-exempt status ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| distinguishedFrom |
501(c)(4) social welfare organizations
ⓘ
501(c)(6) business leagues ⓘ |
| governedBy |
Treasury Regulations under section 501(c)(3)
ⓘ
U.S. federal tax law ⓘ |
| jurisdiction | federal jurisdiction of the United States ⓘ |
| language | English ⓘ |
| legalBasis |
Internal Revenue Code section 501(c)(3)
ⓘ
linked to:
501(c)(3)
|
| partOf | section 501(c) categories of exempt organizations ⓘ |
| prohibits | participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office ⓘ |
| provides |
eligibility for certain grants and public funding
ⓘ
eligibility for nonprofit postal rates ⓘ |
| relatedConcept |
charitable contribution deduction under Internal Revenue Code section 170
ⓘ
private benefit doctrine ⓘ private inurement doctrine ⓘ unrelated business income tax ⓘ |
| requires |
annual information return filing on Form 990 series for most organizations
ⓘ
application on IRS Form 1023 or Form 1023-EZ for most organizations ⓘ charitable purpose ⓘ dissolution clause dedicating assets to exempt purposes ⓘ exempt purpose clause in organizing documents ⓘ no part of net earnings may inure to the benefit of private shareholders or individuals ⓘ no substantial part of activities may be carrying on propaganda or attempting to influence legislation ⓘ non-distribution constraint on profits ⓘ operational test ⓘ organization must be operated exclusively for exempt purposes ⓘ organization must be organized exclusively for exempt purposes ⓘ organizational test ⓘ |
| scope | federal income tax only and does not automatically confer state or local tax exemption ⓘ |
| startDate | 1954 ⓘ |
| taxBenefit |
federal income tax exemption for qualifying organizations
ⓘ
tax-deductible charitable contributions for donors ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: 501(c)(3) Description of subject: 501(c)(3) is a U.S. federal tax-exempt designation for nonprofit organizations organized and operated exclusively for charitable, religious, educational, scientific, or similar purposes.
Referenced by (13)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: 501(c)(3)
linked to: 501(c)(3)
subject linked to:
1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies
linked to: 501(c)(3)
linked to: 501(c)(3)
linked to: 501(c)(3)