501(c) is a provision of the United States Internal Revenue Code (26 U.S.C. § 501(c)), listing twenty-eight types of non-profit organizations exempt from some Federal income taxes. Sections 503 through 505 list the requirements for attaining such exemptions. Many states reference Section 501(c) for definitions of organizations exempt from state taxation as well. - Wikipedia at: http://en.wikipedia.org/wiki/501%28c%29
Capacity building is assistance which is provided to entities,
usually developing country governments, which have a need to develop a
certain skill or competence, or for general upgrading of performance
ability. - Wikipedia at: http://en.wikipedia.org/wiki/Capacity_building Amy Sample Ward
