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). Return to Life Cycle of one Social Welfare Organization
