501(c)(3) organizations are corporations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. 501(c)(10) entities are domestic fraternal societies, orders, or associations, operating under the lodge system and devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, which do not provide for the payment of life, sick, accident, or other benefits. Organizations (social clubs), such as national college fraternities, are not what 501(c)(10) refers to. College frats that operate under a lodge system are different from organizations such as the Masons, Moose or Elks clubs that operate under the lodge system and are cover by this section. College frats are exempt under 501(c)(7).
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