N.J. Admin. Code § 8:96-6.3
Current through Register Vol. 56, No. 12, June 17, 2024
The terms applicable to this subchapter shall be interpreted consistently with the terms found in the IRS Form 990 and its instructions, including Schedule L thereto, as promulgated in accordance with I.R.C. §§ 501 and 6033 (26 U.S.C. §§ 501 and 6033), and shall apply equally to for-profit organizations, as well as organizations formed pursuant to I.R.C. § 501(c)(3).
N.J. Admin. Code § 8:96-6.3