501(c)(3) Definition
In order to be exempt as an organization described in section 501(c)(3), an organization must be both organized and operated exclusively for one or more of these exempt purposes: charitable, religious, scientific, testing for public safety, literary, educational, fostering national or international sports competition and / or the prevention of cruelty to animals or children.
Specific charitable purposes can include relief of the poor, distressed or underprivileged, erecting or maintaining public buildings or monuments, lessening the burdens of government, lessening neighborhood tensions, eliminating prejudice and discrimination, defending human and civil rights and combating community deterioration and juvenile delinquency.