Option 1

I certify that the Internal Revenue Service (IRS) recognizes the organization named in this application as tax-exempt under 26 U.S.C. 501(c)(3) to which contributions are tax deductible pursuant to 26 U.S.C. 170(c)(2) and it is not part of a group exemption.

Option 2

I certify that the Internal Revenue Service (IRS) recognizes the organization named in this application as tax-exempt under 26 U.S.C. 501(c)(3) to which contributions are tax deductible pursuant to 26 U.S.C. 170(c)(2) and it is part of a group exemption.

Organizations that are part of a group exemption are those recognized by the IRS as affiliated with a central or parent organization that generally operates on a state, regional, or national level. The IRS issues a group exemption letter that includes the listing of central and subordinate organizations that are included in the group ruling. In most cases, each central and subordinate organization will have its own Employer Identification Number (EIN) which will be listed in the group exemption letter and can be found in the IRS Business Master File.

Option 2-A: Is your organization affiliated with a place of worship and/or religious organization?
Yes
No

Organizations that are part of a group exemption are those recognized by the IRS as affiliated with a central or parent organization that generally operates on a state, regional, or national level. The IRS issues a group exemption letter that includes the listing of central and subordinate organizations that are included in the group ruling. In most cases, each central and subordinate organization will have its own Employer Identification Number (EIN) which will be listed in the group exemption letter and can be found in the IRS Business Master File.

View Current List of Subordinates

Option 3

I certify that the Internal Revenue Service (IRS) recognizes the organization named in this application as tax-exempt under 26 U.S.C. 501(c)(3) to which contributions are tax deductible pursuant to 26 U.S.C. 170(c)(2) and it is a bona-fide chapter or affiliate that operates under a national organization’s single corporation tax-exemption.

A letter from the central organization from the central/parent organization’s headquarters, signed by the CEO or equivalent officer, is required. The letter (referred to as the CEO letter) must certify that your local organization (explicitly named in the letter) operates as a bona-fide chapter or affiliate in good standing of the national, state, or regional organization, and it is covered by the central/parent organization’s 501(c)(3) tax-exemption, IRS Form 990 and audited financial statements. A copy of the central/parent organization’s 501(c)(3) determination or affirmation letter must also be submitted along with the letter.

View Organization's Letter

APPLICATION STEPS