Classification: Fraternal Beneficiary Society, Order or Association
Ruling Date: May 1962
Deductions: Contributions are deductible
Foundation Type: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes.
Activity: Fraternity or sorority
Organization Type: Association
Filing Requirement: 990 - Not required to file Form 990 (income less than $25,000). No 990PF return.