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If an Exempt Organization Distributes "Low-Cost Items" as an Incidental

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If an exempt organization distributes "low-cost items" as an incidental part of its solicitation for charitable contributions, the distribution is not considered an unrelated trade or business.
If an exempt organization distributes  low-cost items  as an incidental part of its solicitation for charitable contributions, the distribution is not considered an unrelated trade or business.


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