Religious Publications, Inc. was established by several religious organizations to print religious materials for the religious organizations that created Religious Publications. By using Religious Publications, the organizations that created it are able to print their publications at a lower cost than if they individually had for profit printing companies do the work. Religious Publications itself does not espouse any particular religious views or support any particular religion. The small profit that Religious Publications makes each year is reinvested into the organization’s activities to expand its services and improve its products. Is the purpose of Religious Publications a tax exempt purpose? Would it make any difference if Religious Publications had been established by a specific religious group and worked only for that group?