§ 75.51. How to prove nonprofit status.

195 words·~1 min read·/us/cfr/t34/s§ 75.51·

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(a)Under some programs, an applicant must show that it is a nonprofit organization. ``` ```

(b)An applicant may show that it is a nonprofit organization by any of the following means:

(1)Proof that the Internal Revenue Service currently recognizes the applicant as an organization to which contributions are tax deductible under section 501(c)(3) of the Internal Revenue Code;

(2)A statement from a State taxing body or the State attorney general certifying that:

(i)The organization is a nonprofit organization operating within the State; and

(ii)No part of its net earnings may lawfully benefit any private shareholder or individual;

(3)A certified copy of the applicant's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the applicant; or

(4)Any item described in paragraphs (b)(1) through

(3)of this section if that item applies to a State or national parent organization, together with a statement by the State or parent organization that the applicant is a local nonprofit affiliate. \[45 FR 22497, Apr. 3, 1980, as amended at 85 FR 82126, Dec. 17, 2020; 89 FR 15702, Mar. 4, 2024; 89 FR 70320, Aug. 29, 2024\]

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§ 75.51

How to prove nonprofit status.

Fed. Reg.×148

C.F.R.×1

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