West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16 - Bingo
Appendix B
This list of nonprofit charitable organizations which may be exempt from taxation under the Internal Revenue Code is intended to illustrate application of these terms and is not intended to be a comprehensive listing.
(A) 501(c)(3) Organizations.
(1) Religious
Churches
Church affiliated colleges
Sermon publishing organizations that apply proceeds to purchase of materials for theology school libraries.
(2) Educational, literary or scientific.
Primary and secondary schools
Colleges or universities
Professional or trade schools
Private schools (Must have a racially nondiscriminatory admissions policy)
Teachers travel study groups
Historical exposition organizations
Engineering societies engaged in scientific research
Abortion counseling organizations
Sterilization information organizations
Credit union educational organizations
School Accreditation organizations
Organizations formed to provide work experience to students
Anthropological research organizations
Educational, cultural and public interest television programming organizations
Training program product sales organizations
Educational day care organizations
Political educational organizations (must not solicit for or endorse candidates)
(3) Public safety.
Traffic safety organizations
Organizations which inspect and test for public safety
(4) Prevention of cruelty to children or animals.
(5) Fostering national or international amateur sports competition.
(6) Charitable.
Nonprofit hospitals
Health care and maintenance organizations
Drug Clinics
Alcoholic treatment organizations
Organizations that provide aid to the blind
Public interest law firms
Nonprofit legal aid societies
Prisoner rehabilitation organizations
Housing organizations which provide specially designed housing for the elderly or handicapped
Honor Societies
Volunteer fire company
Disaster service organizations
Racial discrimination prevention organizations
Aid to senior citizen organizations
Aid to immigrants organizations
Organizations formed to promote civic pride
(b) 501(c)(4) Organizations.
(1) Civil leagues.
Homeowner's association
Garden clubs
Women's vacation and rest home
Bus transportation organizations (providing relief for regular bus service)
Environmental protection organizations
Organization involved in processing of consumer complaints
(2) Nonprofit local employees' associations.
(c) 501(c)(8) Organizations. - Fraternal beneficiary societies (must operate) under the lodge system and have an established system for payment of benefits.
(d) 501(c)(10) Organization.
(1) Fraternal beneficiary societies (must operate) under the lodge system and give its net earnings solely for religious, charitable, scientific, literary, educational and fraternal purposes.
(e) 501(C)(19) Organizations. - Veteran's organizations (membership must consist of seventy-five (75%) war veterans and substantially all of the remainder must be veterans, cadets, or spouses, widows or widowers of war veterans. They must also be organized in the United States).
(f) 501(d) Organizations. - Religious and apostolic organizations.
