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How to apply (Related Information)



Your organization must be a public charity described in IRS Code Section 509(a)(1) or 509(a)(2), NOT 509(a)(3).
You can determine your organization's public charity status by referring to your IRS Determination Letter.
If you cannot tell from your determination letter what your classification is, you may call the IRS at
1-877-829-5500 and ask for a current determination letter showing your classification.


Tax-Exempt Organization Reference Chart
Derived from : "Tax-Exempt Status for Your Organization (2017)"

I.R.S.Tax Code (1986)
Section Description
501(c)1 Corporations Organized Under Act of Congress
501(c)2 Title Holding Corporation For Exempt Organization
501(c)3 Religious, Educational, Charitable, Scientific, etc. Organizations
Section Description
509(a) Private Foundations
509(a)(1) Charities supported by the public
170(b)(1)(A)(i) Church
170(b)(1)(A)(ii) School
170(b)(1)(A)(iii) Hospital
170(b)(1)(A)(iv) University Foundation
170(b)(1)(A)(v) Government
170(b)(1)(A)(vi) Community Trust
509(a)(2) Charities supported by the Exempt Purpose Activity
509(a)(3) Supporting orgs for 509(a)(1) or 509(a)(2) charities
Sub-Section
Type I
Type II
Type III Functionally Integrated
Type III Other
509(a)(4) Public Safety Charities
The classifications shown relate to tax exempt grants from private foundations. There are many others.
The Foundation can only accept applications from those classifications shown in GREEN.
Applications cannot be accepted from those classifications with sub-types shown in RED.

For a discussion on Supporting Organizations,
see the website,
and pages 10 & 11, Part X 5.



If your application is approved
A flow chart of the process
Disqualifications
501(c)(3) Classifications
Frequently Asked Questions