Feeder organizations not exempt from tax




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43120243-1202.  Feeder organizations not exempt from tax

An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt under any provision of this chapter on the ground that all of its profits are payable to one or more organizations exempt under this section from taxation.  For the purposes of this section, the term "trade or business" shall not include the rental by an organization of its real property, including personal property leased with the real property. 431202





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