501(c) organization

A 501(c) organization, also known colloquially as a 501(c), is a tax-exempt nonprofit organization in the United States. Section 501(c) of the United States Internal Revenue Code (26 U.S.C. § 501(c)) provides that 29 types of nonprofit organizations are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for attaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions.

The most common type of tax-exempt nonprofit organization falls under category 501(c)(3), whereby a nonprofit organization is exempt from federal income tax if its activities have the following purposes: charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals. The 501(c)(4) and 501(c)(6) categories are for politically active nonprofits, which have become increasingly important since the 2004 presidential election.

C7

C7, C07 or C-7 may refer to:

Vehicles (including military)

Science

Technology

Colt Canada C7 rifle

The Colt Canada C7 rifle is a Canadian assault rifle, manufactured by Colt Canada (formerly Diemaco prior to 2005), a variant of the Armalite AR-15, and having similar design and function to the Colt M16A3.

The C7 and its variants have been adopted as the standard issue rifle by the militaries of Canada, Norway (Special forces only), Denmark and the Netherlands. Following trials, C8 variants became - and remain - the personal weapon of choice of United Kingdom Special Forces, Royal Military Police Close Protection Teams and other specialist users. It has been used in various combat operations by Canadian, British, Dutch and Danish Forces in Afghanistan and Iraq.

C7

The development of the C7 paralleled that of the M16A2 by Colt. A Canadian Forces Liaison Officer worked with the United States Marine Corps in the M16A1 Product Improvement Program and relayed information to Canada's Rifle Replacement Program Office. The C7 is much like earlier M16A1E1s, rather than final product M16A2s. The earliest C7s were manufactured by Colt for Canadian Forces as the Colt Model 715. The C7 series of firearms is driven by the same direct impingement gas system as the M16 series. Like the M16A1 and M16A3, the C7 has both semi-automatic and fully automatic fire modes. The C7 also features the structural strengthening, improved handguards, and longer stock developed for the M16A2. Diemaco changed the trapdoor in the buttstock to make for easier access, and a 13 mm (0.5 in) spacer is available to adjust stock length. The most noticeable external difference between American M16A2s and Diemaco C7s is the retention of the A1 style rear sights. Not so apparent is Diemaco's use of hammer-forged barrels, introduced as the Canadians originally wished to use a heavy barrel profile instead of the M16A2 profile. Also, Diemaco has developed a different mounting system from Colt for the M203 grenade launcher for the C7 rifle family.