A § 501(c)(3) Organization Exchanges Its Membership Lists with Another

question 107

Essay

A § 501(c)(3) organization exchanges its membership lists with another exempt organization. What are the Federal income tax consequences?

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Definitions:

Community Health Centers

Local clinics that provide medical services, prevention, and wellness programs, primarily to underserved populations.

Mental Disorder

A mental or behavioral pattern leading to distress or impaired ability to function in ordinary life.

Psychiatrists

Medical doctors specializing in the diagnosis, treatment, and prevention of mental illnesses and disorders.

Mental Disorders

Health conditions characterized by alterations in thinking, mood, or behavior associated with distress or impaired functioning.