Bona fide non-profit religious organization in the United States

Bona fide non-profit religious organization in the United States means a religious organization exempt from taxation as described in section 501(3) of the Internal Revenue Code of 1986, subsequent amendment or equivalent sections of prior enactments of the Internal Revenue Code, and possessing a currently valid determination letter from the IRS confirming such exemption.

Source

8 CFR § 204.5


Scoping language

None
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