The original IRS definition in this article seems to have come from an excerpt on FactNet (http://www.factnet.org/501_c_3.html), because it had the same typos (space before comma twice, quotation mark at end) as in our article.
But I found the original reference on the IRS site itself (http://www.irs.gov/irm/part7/ch10s03.html), which doesn't have the typos. The IRS quote also refers to a different subsection (FactNet and our article said [7.8.2] 3.6.5 (02-23-1999), whereas the IRS page gives the ref as 126.96.36.199.5 (02-23-1999), which I changed ours to). I don't know whether they have changed this recently, or whether FactNet got it wrong to start with. Anyway, I think it is more accurate now, unless you have more info on it and want to change it back. -- Tim Talbot --Klang 12:17, 3 May 2006 (GMT)