Civic Clubs are defined as any association, society, foundation or other entity that is determined by the Internal Revenue Service to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Code established for purposes relating to or providing benefit for any citizen or city. Local chapters organized under a national organization will be treated as a part of the tax exempt national organization if the local chapter has not obtained its own designation from the Internal Revenue Service.
35 Miss. Code. R. 4-03-08-106