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To be tax-exempt under the Internal Revenue Code, an organization must be organized and operate exclusively for exempt purposes set forth in section 501(c)(3). Earnings may not be received by any private shareholder or individual. The organization may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity against political candidates. The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term “charitable” is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency (IRS. org, 2013). Charitable organizations are eligible to receive tax-deductible contributions. The Community Benefit standard was adopted in 1969 by the Internal Revenue Service (IRS) as an alternative basis for recognizing hospitals as income tax exempt. The community benefit standard for healthcare organizations offer unreimbursed goods, services, and resources that address community-identified health needs and concerns, particularly those of people who are traditionally uninsured and underserve (Peregrine, Louthian III, & Fine). An essential element of an effective community benefits program is defining the community it will serve. Institutions will define its community in a manner consistent with its areas of expertise such as

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