IRS notes that an organization ill be regarded as operated exclusively for one or more exempt purposes only if it engages primarily in activities that accomplish exempt purposes specified in section 501(c)(3).
"Operational test - Internal Revenue Code section 501(c)(3)," Internal Revenue Service, 2023, accessed September 25, 2023
An organization will be regarded as operated exclusively for one or more exempt purposes only if it engages primarily in activities that accomplish exempt purposes specified in section 501(c)(3). An organization will not be so regarded if more than an insubstantial part of its activities does not further an exempt purpose.