CH. 33—FACILITIES AND SERVICES
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(ii) an educational institution described in section 501(c) (3) which is exempt from tax under section 501(a) or which is an educational institution of a government or political subdivision thereof, if such organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on; (iii) a corporation or any community chest, fund, or foundation organized and operated exclusively for charitable purposes, described in section 501(c)(3) which is exempt from tax under section 501(a), if such corporation or organization is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or is primarily supported by contributions from the general public; (iv) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; (v) an organization (organized prior to October 1, 1951) described in section 501(c)(3) which is exempt from tax under section 501(a) and which is operated for the purpose of conducting an annual chautauqua program of educational, cultural, and religious activities at a permanent location; (vi) National Guard organizations, Keserve ojQScers' associations or organizations, posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions— if no part of the net earnings thereof inures to the benefit of any private stockholder or individual. (B) POLICEMEN'S AND FIEEMEN'S DISABILITY FUNDS.—Except
as provided in subparagraph (C), any admissions all the proceeds of which inure exclusively to the benefit of a police or fire department of any city, town, village, or any municipality or exclusively to a retirement, pension, or disability fund for the sole benefit of members of such a police or fire department or to a fund for the heirs of such members. (C) NONEXEMPT ADMISSIONS.—The exemption provided under subparagraph (A) or (B) shall not apply in the case of admissions to— (i) any athletic game or exhibition unless the proceeds inure exclusively to the benefit of an elementary or secondary school or unless in the case of an athletic game between teams composed of students from elementary or secondary schools, or colleges, the entire gross proceeds from such game inure to the benefit of a hospital for crippled children, (ii) wrestling matches, prize fights, or boxing, sparring, or other pugilistic matches or exhibitions, (iii) carnivals, rodeos (except as provided in paragraph (9)), or circuses in which any professional performer or operator participates for compensation, or (iv) any motion picture exhibition. Clauses (i) and (ii) shall not apply in the case of any athletic event between educational institutions held during the regular § 4233(a)(1)(G)
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