CPL @1094 (99.3%) on 31-dec-2017 [ "income tax exemption under _" "requirements as set forth in _" "restrictions set forth in _" "nonrecognition treatment under _" "provisions of _" "organization as described in _" "like-kind exchange under _" "gross estate under _" "tax exemption under _" "charitable organization described in _" "charitable organization as described in _" "tax under _" "pursuant to _" "election under _" "exemption under _" "provisions under _" "_ DDDD( a )(" "real property under _" "contributions pursuant to _" "income pursuant to _" "organization described in _" "exempt status under _" ] using i_r_c__section