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Form 1024 for Moreno Valley California: What You Should Know

The requirements for Section 513 of the Internal Revenue Code, known as the Section 512 “Association” test, are as follows, so if you meet one of these requirements, you may satisfy the other: 1.  Have not been organized and operated as a business for profit. 2.  Have not been organized and operated as a business for the purpose of gaining profit for the owner,             director or officer of the organization. 3.  Have made any voluntary payment of more than 5% of all net assets, net income or             net profits to the owner, directors or officer of the organization. 4.  Have not been organized and operated primarily to further religious, educational or other charitable             purposes. 5.  Have not engaged in conduct that is contrary to morals or the public interest and is not in conformity with the laws existing in the locale in which organized or operating. 6.  Have not been controlled, directly or indirectly, by a disqualified person, provided the             organization is operated for charitable, religious or scientific purposes. 7.  Have not taken any action contrary to any law or regulation for the purpose or effect of             avoiding, circumventing or defeating any requirement of this title, including, but not limited to,             (1) the requirements of the Foreign Corrupt Practices Act; (2) the requirements of section 1027(b) and (c) of title 31, United States Code, or section 3016, 3017, 3004, 4302 or 5702 of title             applicable to this chapter or another Federal law or regulation relating to tax. 8.  Have not used or been the subject of any agreement or understanding that (A) materially             increases the chances of the organization taking actions in violation of this title or (B)             materially weakens the organization's compliance with this title Instructions for Form 1024, Application for Recognition of Exemption Under Section 501(a) May be obtained from: City of Moreno Valley Attn: Form 1024 P.O. Box 2023 Modesto, CA 95 This form is provided for informational purposes only.

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