An organization is an integrated auxiliary of a church if all the fol-lowing are true.
1. The organization is described both in sec-tions 501(c)(3) and 509(a)(1),
509(a)(2), or 509(a)(3).
2. It is affiliated with a church or a convention or association of churches.
3. It is internally supported. An organization is internally supported unless both of
the following are true.
a. It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost).
b. It normally gets more than 50% of its support from a combination of govern-mental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that aren't unrela-ted trades or businesses.