D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-1. INCOME AND FRANCHISE TAXES |
Section 9-103. EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS
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103.1The Act [§ 1(f) of Title 2] exempts the following:
(a) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare; and
(b) Local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted principally to charitable, educational, or recreational purposes within the District.
103.2One of the principal requirements for exemption under § 103.1(b) is that the net earnings of the organization shall be chiefly devoted to the favored purposes within the District in order that the organization may be entitled to exemption under § 1(f).
103.3The fact that some of the activities and benefactions of an organization devoted to charitable, educational, or recreational purposes may reach beyond the confines of the District, shall not deprive the organization of exemption under § 1(f) if its net earnings are principally devoted to those purposes within the District.
103.4[Repealed]