501c3とは 意味・読み方・使い方

語源

From the section of the U.S. federal tax code.

名詞

501(c)(3) (plural 501(c)(3)s)

1. (US, taxation, organizations) An organization that complies with section 501(c)(3) of the U.S. federal tax code. A non-profit organization exempt from some federal income taxes, due to being dedicated to charitable, religious, educational, scientific, public safety, promotion of amateur sport at the national or international level, prevention of cruelty to women or children or animals, or literary purposes.
   • 2023 November 18, Murtaza Hussein, “Meet the Secret Donors Who Fund AIPAC’s Israel Trips for Congress”, in The Intercept‎:

     After the law was enacted in 2007, AIPAC, which had sponsored congressional trips to Israel since the 1990s, campaigned to create an exception for 501(c)(3) organizations that lobbying groups could use to get around the law. Both 501(c)(3) and 501(c)(4) groups are tax-exempt nonprofits, but 501(c)(4) groups — including AIPAC — are considered “social welfare” organizations, which are allowed to spend more than 20 percent of their resources on lobbying the government.

関連する語

Further reading

• 501(c)(3) on Wikipedia.Wikipedia