Mounted search and rescue

[Una Smith <una.smith@att.net>]

Another comment re 501(c)(3) charitable vs 501(c)(4) rescue squad.
Any nonprofit organization can receive a contribution, but for
contributions to a 501(c)(4) organization to be deductible on the
contributor's IRS tax return, the 501(c)(4) organization must have
only charitable *activity*.  For this purpose, a 501(c)(3)
organization need only have a charitable *purpose*.  This is
crucial.  For example, a bingo game is not a charitable activity,
so a 501(c)(4) organization that is eligible to receive deductible
contributions must not run a bingo game to raise funds to support
its other, charitable activities.  By doing so, the organization
loses its valuable eligibility.  This may also affect activities
such as a sheriff's posse renting its arena.

        Una Smith
        New Mexico