A 501(c)(3) public charity is an organization which has:
- been organized under state law,
- which is operated in furtherance of a 501(c)(3) purpose (i.e. Charitable, religious, educational, scientific, etc.),
- it benefits an unidentified charitable class of people (i.e. Those who suffer from AIDS),
- its activities are not political in nature and
- its support, one-third of which, must come from the general public. A 501(c)(3) purpose includes, but is not limited to, educational, religious, scientific, medical and charitable purposes.