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To be considered for a charitable donation, your organization must meet one of the following criteria:
- Nonprofit and tax-exempt organization under Section 501(c)(3) of the Internal Revenue Service Code that operates for charitable, scientific or educational purposes
- Qualifying governmental unit of the U.S. or its states and possessions that will use the charitable contribution exclusively for public purposes
- Qualifying U.S. organization for war veterans
- Public elementary/secondary school, or be a qualifying US-based institute of higher education
- Non-U.S. organization only if it is in a specified country with which the U.S. has an income tax treaty (Canada, Israel, Mexico) and maintains the equivalent international non-profit classification
Does your organization fall into one of the above categories?
Private elementary/secondary schools or organizations for the purpose of support to a private school should answer "No."
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