国税局用于判断组织是否免税的14点指南（14-point guide）有很多的解释。

The 14-point guide which the IRS uses to judge whether an organisation is exempt is open to broad interpretation.

youdao

所有享受免税待遇的组织都应当继续享有其受保护的税收地位。他们可以证明他们的任务和方案的确是为了服务社会的共同利益吗？

All tax-exempt organizations should continue to be entitled to their protected tax status. Can they really justify that their missions and programs are serving the common good?

youdao

为了获得免税资格，就如其名一样，这些组织必须填一张申请表并提交来自美国国税局的其他支票。

In order to get tax exempt status, which is what it's called, those groups have to fill out an application and submit to other checks from the IRS.

youdao