(1) To those persons who shall have registered with the department of taxation by filing a written application for registration in such form as the department shall prescribe, shall have paid the registration fee of $20, and shall have had the exemption allowed by the department or by a court or tribunal of competent jurisdiction upon appeal from any assessment resulting from disallowance of the exemption by the department;

(2) To activities from which no profit inures to the benefit of any private stockholder or individual, except for death or other benefits to the members of fraternal societies; and

(3) To the fraternal, religious, charitable, scientific, educational, communal, or social welfare activities of such persons, or to the activities of such hospitals, infirmaries, and sanitaria as such, and not to any activity, including fundraising activity, the primary purpose of which is to produce income even though the income is to be used for, or in the furtherance of, the exempt activities of such persons[.]; provided that the fundraising income is produced by persons exempted under section 501(c)(3), (4), (6), or (8) of the Internal Revenue Code of 1986, as amended."