Non profit singing group

Y husband and I have a music/speaking ministry and I can tell you that a love offering is a gift, it is only when you charge admission or charge for services would you have to pay royalties for any music that you used. Susu

Gifts are taxable. Because the group is non-profitable does not qualify it as a non-profit, and gifts made to your group are not tax deductible.

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.

Exempt Purposes - Internal Revenue Code Section 501(c)(3)


The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.

I am unable to see where singing falls under the example of "Exempt Purposes" regardless of the type of music.