the first predecessor to IRC 501(c)(2) was enacted, many title holding companies had rental income, and available information indicates that Congress meant to exempt this type of organization when it passed that provision. Nothing in IRC 501(c)(2) prevents organizations exempt under that provision from renting their realty to the general public. See Rev. Rul. 69–381, 1969–2 C.B. 113. In general, the definition of rent from real property for purposes of IRC 501(c)(2) is the same as rent from real property under IRC 512(b)(3). However, see IRM 7.25.2.4.2 for some important differences.