For religious, charitable, scientific, testing for public safety, literary, or educational purposes.
To foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment).
For the prevention of cruelty to children or animals.
In addition, a charitable organization may not:
Allow any of its earnings to inure to the benefit of any private shareholder or individual.
Attempt to influence legislation as a substantial part of its activities.
Participate in any campaign activity for or against political candidates.