by Ben Huh » Wed Jun 25, 2014 12:19 pm
Same as any group is.
Reg. 1.501(c)(4)-1(a)(2)(i) provides that an organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community, i.e., primarily for the purpose of bringing about civic betterment and social improvements. Whether an organization is "primarily" engaged in promoting social welfare is a "facts and circumstances" test.
..."if the only thing keeping a person decent is the expectation of a divine reward, then brother, that person is a piece of shit."