For a non-profit organization to qualify for federal tax-exempt status under 501(c)(3) of the Internal Revenue Code, the non-profit organization must be organized and operated under certain IRS approved business purposes. The IRS has specifically provided a detailed list of these so called valid business purposes as being;
6. testing for public safety.
7. fostering of national or international amateur sports.
8. prevention of cruelty to animals or children.
It is worth noting that the business purpose of the nonprofit must be listed in the articles of incorporation, and to apply for tax-exempt status it would be prudent that the business purpose be very well documented.