Definitions Of Keywords

SINDERESIS. "A natural power of the soul, set in the highest part thereof, moving and stirring it to good, and adhorring evil. And therefore sinderesis our Lord put in man, to the intent that the order of things should be observed. And therefore sinderesis is called by some men the ‘law of reason,’ for it ministereth the principles of the law of reason, the which be in every man by nature, in that he is a reasonable creature." Doct. & Stud. 39.

Source: Black's Law Dictionary, 2nd Edition (1910)

NATURAL LAW. A rule of conduct arising out of the natural relations of human beings, established by the Creator, and exsiting prior to any positive precept. Webster. The foundation of this law is placed by the best writers in the will of God, discovered by right reason, and aided by divine revelation; and its principles, when applicable, apply with equal obligation to individuals and to nations. ! Kent, Comm. 2, note; Ld. 4, note. See Jus Naturale.

The rule and dictate of rihgt reason, showing the moral deformity or moral necessity there is in any act, according to its suitableness or nusuitableness to a reasonable nature. Tayl. Civil Law, 99.

This expression, "natural law," or jus naturale, was largely used in the philosophical speculations of the Roman jurists of the Antonine age, and was intended to denote a system of rules and principles for the guidance of human conduct which, independently of enacted law or of the systems peculiar to any one people, might be discovered by the rational intelligence of man, and would be found to grow out of and conform to his nature, neaning by that of and conform to his whole mental, moral, and physical constition. The point of departute for this conception was the Stoic doctrine of a life ordered "according to nature," whichin its turn rested upon the purely supposititious existence, in primitive times, of a "state of nature;" that is, a condition of society in which men universally were governed solely by a rational and consistent obedience to the needs, impulses, andpromptings of their true nature, such nature being aset undefaced by dishonesty, falsehood,or indulgence of the baser passions. See Maine, Anc. Law, 50, et seq.

We understand all laws to be either human or divine, according as they have man or God for their author; and divine laws are of two kinds, that is to say: (1)Natural laws; (2) positive or revealed laws. A natural law is defined by Burlamaqui to be " a rule which so necessarily agrees with the nature and state of man that, without observing its maxims, the peace and happiness of society can never be preserved." And he says that these are called "natural laws" because a knowledge of them may be attained merely ny the light of reason, from the fact of their essential agreeableness with the constittution of human nature; while, on the contrary, positive or revealed laws are not founded upon the the general constitution of human nature,but only upon the will of God; though in other respects such law is established upon very good reason, and procures the advantage of political laws of the Jews are of this latter class. Borden v. State, 11Ark. 527, 44 Am. Dec. 217.

Source: Black's Law Dictionary, 2nd Edition (1910)

LAW OF NATURE. The law of nature is that which God, the sovereign of the universe, has prescribed to all men, not by the internal promulgation, but by the internal dictate of reason alone. It is discovered by a just consideration of the agreeableness or disagreeableness of human actions to the nature of man; and it comprehends all the duties we owe either to the Supreme Being, to ourselves, or to our neighbors; as reverence to God, self-defense, temperance, honor to our parents, benevolence to all, a strict adherence to our engagements, gratitude, and the like. Erskine’s Pr. Of L. of Scot. B. 1, l, s. l. See Alyl. Pand. Tit. 2, p.5; Cicer. De Leg. lib. 1.

Source: Bouvier's Law Dictionary, 1st Edition

Natural rights are those which grow out of the nature of man and depend upon personality, as distinguished from such as are created by law and depend upon civilized society; or they are those which are plainly assured by natural law (Borden v. State, 11 Ark. 519, 44 AM.Dec. 217); or those which, by fair deduction from the present physical, moral, social, and religious characteristics of man, he must be invested with, and which he ought to have realized for him in a jural society, in order to fulfill the ends to which his nature calls him. 1 Woolsey, Polit. Science, p. 26. Such are the rights of life, liberty, privacy, and good reputation. See Black, Const. Law (3d Ed.) 523.

Source: Black's Law Dictionary Fourth Edition (1951)


Special rules with respect to section 501©(3) organizations.

  1. New organization must notify secretary that they are applying for recognition of section 501(c)(3) status. Expect as provided in subsection (c), and organization organized after October 9, 1969, shall not be treated as an organization described in section 501(c)(3)-

(1) unless it has given notice to the Secretary, in such manner as the Secretary may by regulations prescribe, that it is applying for recognition of such status, or

(2) for any period before the giving of such notice, if such notice is given after the time prescribed by the Secretary by regulations for giving notice under this subsection.

(b) Presumption that organizations are private foundations. Except as provided in subsection

(c), any organization (including an organization in existence on October 9, 1969) which is described in section 501( c )(3) and which does not notify the Secretary, at such time and in such manner as the Secretary may be regulations prescribe that it is not a private foundation shall

*(c)Exceptions. (1) Mandatory exceptions. Subsections (a) and (b) shall not apply to –

(A) churches, their integrated auxiliaries, and conventions or associations of churches

(B) any organization which is not a private foundation (as defined in section 509(a)) and the gross receipts of which in each taxable year are normally not more than $5000.


Churches do not need to apply, nor become a 501 ( c )( 3 ) corporation for recognition

Department of the Treasury

Internal Revenue Service

Instructions for

Form 1023

(Revised April 1996)

Application for Recognition of Exemption

Under Section 501( c )( 3 ) of the Internal Revenue Code

Section references are to the Internal Revenue Code unless otherwise noted.

Instruction for a current Form 1040, U.S. Individual Income Tax Return, for the updated list of Tele-Tax Topics. For additional forms and publications, call 1800-829-3676 (1-800-Tax-Form).

Purpose of Form

  1. Completed Form 1023 required for section 501( c )( 3 ) exemption. – Unless it meets either of the exceptions in item 2 below, or notifies the IRS that it is applying for recognition of section 501( c )( 3 ) exempt status, no organization formed after October 9, 1969, will be considered tax-exempt under section 501( c )( 3 ).

An organization notifies the IRS by filling a completed Form 1023. Form 1023 also solicits the information that the IES needs to determine if the organization is a private foundation.

*2. Organizations not required to file Form 1023. – The following organizations will be considered tax-exempt under section 501( c )( 3 ) even if they do not file Form 1023: (a) churches, their integrated auxiliaries, and conventions or associations of churches, or (b) any organization that is not a private foundation (as defined in section 509(a)) and that has cross receipts in each taxable year of normally…

Source: Department of the Treasury, IRS