For nonprofit organizations that have more research-based missions, the results of research can be presented as curriculum, the most typical example of this being the work NASA does at schools nationwide. As long as the research is made publicly available, however, it need not be disseminated so widely.[i]
The arts, too is a significant area of education. Promoting the arts, especially in areas or ways that are not normally accessible to the community, can be a type of eligible education. A museum, for instance, can be a type of nonprofit, which are often begun with a legacy grant and run in the chief benefactor’s name. “The arts” is a wide category that includes fine art, folk art, or any culturally artistic expressions. An NPO cannot, however, be a collective of artisans who have banded together to sell art work. Cooperatives are not exempt under 501(c)(3).
Performance arts are also acceptable nonprofit organizations. Theatre and choir groups that give performances that are reasonably accessible to the public are also considered charitable education. Of course, just like any other NPO, all revenues must be put back into the organization. Once the necessary payments have been made (actor salaries, light bill, performance space) are paid, profits can be put into the next production.
[i] "Organizations that devote most of their effort to research and the development of a new body of knowledge may be educational. The results of the study and research must be available to the public even though it may not be extensively disseminated." – IRS Web site: http://www.irs.gov/irm/part7/ch10s04.html
