Step 6: IRS Determination or Affirmation Letter
Attach a copy of the most recent IRS determination letter.
Annual CFC charity lists are obligated to list the legal names of the charitable organizations that are approved to participate in the campaign. The legal name of the organization is associated with the CFC applicant’s EIN which both can be found in the IRS Business Master File. A DBA (doing business as) name is any organization name other than its legal name. DBA names may also be known as fictitious names or assumed business names.
An organization may submit a request to be listed with a DBA name along with its legal name if it submits documentation issued by a state or other government entity that approved the organization to use a DBA (e.g. fictitious, assumed business, trade, etc.) name. Organizations are encouraged to submit DBA name requests with acceptable documentation with the CFC application to resolve discrepancies in the legal name of the organization listed on the CFC application, financial statements and/or IRS Form 990 or pro forma IRS form 990. Discrepancies found with the organization’s legal name and with the financial statements and tax return is a deficiency and may result in an adverse eligibility determination.
The documentation must bear both the legal name (as recognized by the IRS and shown below) and the DBA name, and expressly state the DBA name is registered or otherwise approved for use. Such documentation that presents an expiration date must not have expired. Acceptable documentation may include IRS-issued group exemption, determination and/or affirmation letters, a filed IRS Form 990 that lists the DBA name, and CEO letter for organizations that are chapters/affiliates.