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76. If an exempt organization distributes low-cost items as an incidental part of its solicitation for charitable contributions, the distribution is not considered an unrelated

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76. If an exempt organization distributes "low-cost items as an incidental part of its solicitation for charitable contributions, the distribution is not considered an unrelated trade or business. At what dollar amount is a distribution no longer a "low-cost item"? b. Provide examples of low-cost items

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