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This appendix presents only general guidelines for determining whether items are substantially related to the four categories of organizations listed below.
Each qualified organization's specific purposes must be analyzed to determine whether the advertised product or service is substantially related. Advertised products and services substantially related to one organization might not be substantially related to another organization in a similar general category.
Chapter 6 contains specific rules and examples for determining whether a product or service is substantially related to one or more of the purposes of an organization authorized to mail at the Nonprofit Standard Mail rates.
These items are generally considered substantially related:
· Books, magazines, pamphlets, papers, or tracts about:
- Church teachings or philosophy.
- Lives of prominent church leaders.
- Family life consistent with church concepts.
· Religious items such as stained glass, religious symbols, and altar pieces.
· Religious broadcasts and television programs.
These items generally require analysis of key factors:
· Items with a generally religious theme but no direct connection to the particular church.
· Items exempt if the organization can show that they are related to a temporary religious program or a permanent religious program.
· Food items unless used in a specific religious observance.
These items are generally considered not substantially related:
· Nonreligious books or treatises (for example, scientific or nonreligious technical topics).
· Livestock production.
· Nonreligious arts and crafts.
These items are generally considered substantially related:
· Books and other publications of a scholarly nature used in a specific department or program or published by the institution's press.
· Lodging or food service that is part of an educational program.
These items generally require analysis of key factors:
· Personal equipment, furniture, etc., if within the authorized organization's purpose.
· Publications of a nonscholarly nature used in a school course or program, if an integral part of the course or program and, otherwise, not of particular interest to students.
· Public use or lease of facilities where school personnel are involved in the operation, if an educational component can be established that is consistent with the school's purpose.
· Public use of facilities, if such activity promotes an educational goal.
These items are generally considered not substantially related:
· Nonscholarly books and similar publications.
· Clothing and other utilitarian articles with or without the institution's logo.
· A hotel or restaurant not used in an educational program.
· Public use or lease of facilities promoting no educational goal.
These items are generally considered substantially related:
· Books, pictures, posters, and postcards of items in an authorized museum's collection or a collection at another similar museum.
· Reproductions of items in an authorized museum's collection in which historical or cultural significance dominates utilitarian purpose.
These items generally require analysis of key factors:
· Reproductions of items in an authorized museum's collection adapted to conform to modern standards, if the reproductions retain a strong historical or cultural significance.
· Reproductions of items in an authorized museum's collection of historical or cultural significance for educational purposes, if the educational component sufficiently establishes a relationship with the museum's exempt purpose.
These items are generally considered not substantially related:
· Books, pictures, posters, and postcards of items from another type of museum (for example, from a science museum if sent by an art museum) or from some other venue (for example, from the city where the museum is located).
· Reproductions of items in an authorized museum's collection in which the utilitarian purpose dominates the historical or cultural significance.
· Reproductions of items not in any collection.
· General merchandise and typical souvenirs, even if imprinted with the authorized museum's logo.
These items are generally considered substantially related:
· Books, tapes, pictures, and posters about the authorized organization's philosophy or leaders.
· Pictures of the authorized organization's symbols, headquarters, or leader.
These items are generally considered not substantially related:
· Books, publications, tapes, records, and other items unrelated to the authorized organization's exempt purpose.
· Items purchased from commercial dealers and sold without alteration to the authorized organization's members.
· Sale of greeting cards if unrelated to the authorized organization's purpose.
· T-shirts bearing the authorized organization's logo.