{"abstract":"This document contains final regulations that clarify the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code (Code). This document also contains provisions that clarify the relationship between the substantive requirements for tax exemption under section 501(c)(3) and the imposition of section 4958 excise taxes on excess benefit transactions. These regulations affect organizations described in section 501(c)(3) of the Code and organizations applying for exemption as organizations described in section 501(c)(3) of the Code.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2008/03/28/E8-6305.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":53,"title":26}],"citation":"73 FR 16519","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective March 28, 2008.","disposition_notes":null,"docket_ids":["TD 9390"],"dockets":[],"document_number":"E8-6305","effective_on":"2008-03-28","end_page":16525,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/03/28/E8-6305.xml","html_url":"https://www.federalregister.gov/documents/2008/03/28/E8-6305/standards-for-recognition-of-tax-exempt-status-if-private-benefit-exists-or-if-an-applicable","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-6305?publication_date=2008-03-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-03-28/E8-6305/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":235,"last_updated":"2026-06-25 12:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-03-28/pdf/E8-6305.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-03-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/03/28/E8-6305.txt","regulation_id_number_info":{"1545-BE37":null},"regulation_id_numbers":["1545-BE37"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-14T00:25:14Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":16519,"subtype":null,"title":"Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s)","toc_doc":"Standards for Recognition of Tax-Exempt Status if Private Benefit Exists, etc.","toc_subject":null,"topics":["Excise taxes","Foundations","Income taxes","Investments","Lobbying","Reporting and recordkeeping requirements"],"type":"Rule","volume":73}