Organization Eligibility
An organization must meet certain requirements set forth in the Code. Some organizations must also file a request with the Internal Revenue Service to gain status as a tax-exempt non-profit charitable organization under section 501(c)(3) of the tax code.
A non-exhaustive list of organizations that may meet the Federal requirements are as follows:
- Synagogues, churches and other religious organizations;
- A fraternal order or lodge
- An organization of war veterans
- Any level of government if the contribution is made for exclusively public purposes
- An organization dedicated to the improvement of public health in the U.S. or abroad
There are both public and private charities. Public charities are far more common.
Read more about this topic: Charitable Contribution Deductions In The United States
Famous quotes containing the word organization:
“I will never accept that I got a free ride. It wasn’t free at all. My ancestors were brought here against their will. They were made to work and help build the country. I worked in the cotton fields from the age of seven. I worked in the laundry for twenty- three years. I worked for the national organization for nine years. I just retired from city government after twelve-and-a- half years.”
—Johnnie Tillmon (b. 1926)