§ 513(d)(3)(B)

a qualified convention and trade show activity

UNDECIDED

0 of 2 settled

  1. 1

    § 513(d)(3)(B)

    ALL OF
    “a convention and trade show activity carried out by a qualifying organization described in subparagraph (C)” needs Step 2 Qualifying organization UNDECIDED
    “in conjunction with an international, national, State, regional, or local convention, annual meeting, or show conducted by an organization described in subparagraph (C)”
    “one of the purposes of such organization in sponsoring the activity is the promotion and stimulation of interest in, and demand for, the products and services of that industry in general or to educate persons in attendance regarding new developments or products and services related to the exempt activities of the organization”
    “the show is designed to achieve such purpose through the character of the exhibits and the extent of the industry products displayed”
  2. 2

    § 513(d)(3)(C)

    Qualifying organization

    ALL OF
    “an organization described in section 501(c)(3), (4), (5), or (6)”
    “which regularly conducts as one of its substantial exempt purposes a show which stimulates interest in, and demand for, the products of a particular industry or segment of such industry or which educates persons in attendance regarding new developments or products and services related to the exempt activities of the organization.”

    “Substantial” implies facts and circumstances. Cited by Reg. § 1.513-3(b), Reg. § 1.513-3(c)(1), Reg. § 1.513-3(c)(2)(i), Reg. § 1.513-3(e)