A volunteer fire company or comparable organization may be exempt as an social well-being organization if seine members are involved engaged in fire fighting and similar disaster as­sistance, whether it actually owns the fire fight­ing equipment, and whether it provides any relief in its members, such as death and medical added in case of physical until them.

If an business does not have an inde­pendent community purpose, such as providing rec­reational capabilities for members, it allow be exempt under section 501(c)(3).


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