The IRS code does not specify a number of miles.

The international organization was granted status as a non-profit corporation under IRS Code 501(c)(3) in 1991.

The corporation attained federal tax exemption as a religious entity under IRS Code 501(c)3 in 1982.

Oh, the joys of the IRS code.

United States: donations are fully tax deductible under Section 501(c)(3) of the IRS code.

At the federal level they are contained in the IRS Code, (Sections 103, 141-150), and rules promulgated thereunder.

Be tax exempt under IRS Code 501(c)3.

The tribe became federally recognized and is recorded under IRS code 83.87, section 7871, Indian Tribal Governmental tax status act of 1982.

Wade proposes a "streamling" of the Federal government to reduce its cost to taxpayers and advocates a major simplification of the IRS code.

This falls under IRS Code 509(a).