▁US ▁char ities . ▁ ▁Federal ▁tax ▁relief ▁Federal ▁tax ▁law ▁provides ▁tax ▁benefits ▁to ▁non pro fit ▁organizations ▁recognized ▁as ▁ex empt ▁from ▁federal ▁income ▁tax ▁under ▁section ▁ 5 0 1 ( c )( 3 ) ▁of ▁the ▁In ternal ▁Re venue ▁Code ▁( IR C ). ▁The ▁benefits ▁of ▁ 5 0 1 ( c )( 3 ) ▁status ▁include ▁exem ption ▁from ▁federal ▁income ▁tax ▁as ▁well ▁as ▁el ig ibility ▁to ▁receive ▁tax ▁ded uct ible ▁char itable ▁contributions . ▁To ▁qual ify ▁for ▁ 5 0 1 ( c )( 3 ) ▁status ▁most ▁organizations ▁must ▁apply ▁to ▁the ▁In ternal ▁Re venue ▁Service ▁( IR S ) ▁for ▁such ▁status . ▁ ▁Several ▁requirements ▁must ▁be ▁met ▁for ▁a ▁char itable ▁organization ▁to ▁obtain ▁ 5 0 1 ( c )( 3 ) ▁status . ▁These ▁include ▁the ▁organization ▁being ▁organized ▁as ▁a ▁corpor ation , ▁trust , ▁or ▁un in cor por ated ▁association , ▁and ▁the ▁organization ' s ▁organ izing ▁document ▁( such ▁as ▁the ▁articles ▁of ▁incorpor ation , ▁trust ▁documents , ▁or ▁articles ▁of ▁association ) ▁must ▁limit ▁its ▁purposes ▁to ▁being ▁char itable , ▁and ▁perman ently ▁dedic ate ▁its ▁assets ▁to ▁char itable ▁purposes . ▁The ▁organization ▁must ▁ref rain ▁from ▁undert aking ▁a ▁number ▁of ▁other ▁activities ▁such ▁as ▁particip ating ▁in ▁the ▁political ▁campaign s ▁of ▁candidates ▁for ▁local , ▁state ▁or ▁federal ▁office , ▁and ▁must ▁ensure ▁that ▁its ▁ear nings ▁do ▁not ▁benefit ▁any ▁individual