Is your business an entity assisting a tax-exempt entity?

To qualify for this exemption, ALL of the following must be true:

• The business must operate exclusively to provide financial assistance to, or hold governance rights over, a tax-exempt entity which is exempted;
• The business must be a United States corporation, partnership,
  estate, or trust;
• The business is 100% owned or controlled by US citizens or
  lawful permanent residents; and
• The business derives the majority of its funding or revenue from
  one or more US citizens or lawful permanent residents.