Filing a Certificate of Formation with the Secretary of State creates a nonprofit corporation. Designations such as 501(c)(3) relate to federal tax provisions only. If you need information regarding those provisions or how they might affect a Certificate of Formation, you should contact your own tax counsel or the Internal Revenue Service.

Upon application by a charitable organization, the Internal Revenue Service will grant Section 501(c)(3) status in appropriate cases. If an applicant organization is approved for such status, donations made to the organization are deductible for income tax purposes except in specified instances where the law provides limitations on such deductibility.

You can do an online search of IRS Publication 78 at http://apps.irs.gov/app/pub78. Publication 78 is a list of organizations eligible to receive tax-deductible charitable contributions. A "public entity" is a unit or department of government, such as a school board. A good test to determine that an organization is a public entity is if it was created by statute or law.

IRS Section 501(c)(3) is the section of the tax code that defines nonprofit, charitable (as broadly defined), tax-exempt organizations; 501(c)(3) organizations are further defined as public charities, private operating foundations, and private non-operating foundations. Most foundations require 501(c)(3) status of their grantees to fulfill the IRS charitable purpose requirements.

IRC Section 501(c)(3) public charity is a type of nonprofit organization that is eligible for tax exemption under Section 501(c)(3) of the Internal Revenue Code.

If you intend to apply for IRS federal tax exemption as a charitable organization, your articles of incorporation must contain a required purpose clause and a dissolution of assets provision. Valuable information on 501(c)(3) qualification is on the IRS website, www.irs.gov. It includes sample articles of the incorporation. Click the Charities and Nonprofits link and then scroll down to find the Life Cycle of a Public Charity link.]

In practical terms, it means that donors can enjoy the greatest possible tax advantages, in recognition of the agency's public charitable purpose.

The Internal Revenue Service provides information for charitable organizations on its Web Site at http://www.irs.gov/charities/charitable/.

Eligible nonprofits must have two years 501(c)(3) IRS tax-exempt status. Non-profit must submit to FHA their IRS letter of determination to prove their 501(c)(3) tax-exempt status. In addition, non-profits must certify compliance with IRS regulations that require nonprofits to notify the IRS of any substantial and material changes in the nonprofit's character, purpose, or methods of operation [IRS Reg. 1.501(a)-1(a)(2)601.201(h)(3)(ii)].

We have a 501(c)3 not-for-profit status under the financial administration of Broward House. Broward House is a 501(c)3 nonprofit organization. All contributions are tax deductible to the fullest extent of the law. A copy of Broward House's official charitable registration and financial information may be obtained from the Division of Consumer Services by calling toll free, in Florida, 1-800-435-7352. Registration does not imply endorsement, approval or recommendation by the state. -top-

Yes, the NEGF is a registered 501(c)(3) corporation under the Internal Revenue Services. All donations are tax-deductible to the extent of the law. It's best to talk with William Puga first, to ensure that locals aren't taking advantage of volunteers and that we give a relatively consistent response. Some volunteers have bartered the giving of English lessons in exchange for drawing lessons, reduced Internet fees, use of a bicycle, etc.

I have received the following error message when filling out the online application: “This is not a valid integer between -32,768 and 32,767.”

No. The Union Pacific Foundation reviews more than 1,250 grant requests per year and can only support a small portion of these projects. Unless the nonprofit currently possesses a tax-exempt 501(c)(3) determination letter from the IRS, you would not be eligible to apply.

The purpose of this bicycle race is to raise people's awareness of those dealing with Cystic Fibrosis. C.F. is a genetic life threatening disease that affects the respiratory and digestive systems of children and young adults. We also strive to raise funds for the Cystic Fibrosis Foundation so that research can be continued and that families may receive help with expenses incurred while dealing with this disease.

The Internal Revenue Service (IRS) states the following regarding "instrumentalities" (including public schools) on page 15 of its Publication 557 under the heading Section 501(c)(3) Organizations: Instrumentalities: A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3).

Incorporating as a nonprofit is very similar to incorporating as a for-profit. Each nonprofit corporation must file articles of incorporation specifically stating the purpose of the organization. Each must establish by-laws and consider regulations and operational requirements. As each state has independent regulations regarding incorporation, it is wise to consult an attorney.

The term "501(c)(3) organization" is something you hear a lot in the world of charitable groups. It refers to the Internal Revenue Service's tax code and the designation it grants to operate as a nonprofit corporation, and accept contributions from the public, without paying taxes.

c)(3) refers to the Internal Revenue Service's tax code that allows a corporation to operate as a nonprofit and accept contributions from the public without paying taxes. This designation also allows you to count your contribution as a tax deduction.