ADDITIONAL REQUIREMENTS
Tax Classification – an organization must meet one of the requirements of Section 170(c)(2)(B) of the Internal Revenue Code (“Code”):
An entity organized or created in the United States or its possessions, or under the laws of the United States, any state, the District of Columbia or any possession of the United States, and organized and operated exclusively for charitable, religious, educational, scientific, or literary purposes, or for the prevention of cruelty to children or animals: 509(a)(1) public charities and 509(a)(2) organizations.
A church, synagogue, mosque, or other religious organization.
A war veterans' organization or its post, auxiliary, trust, or foundation organized in the United States or its possessions (501(c)(19).
A civil defense organization created under federal, state, or local law.
A nonprofit volunteer fire company.
A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes.
A nonprofit cemetery company if the funds are irrevocably dedicated to the perpetual care of the cemetery as a whole and not a particular lot or mausoleum crypt.
A state or United States possession (or political subdivision thereof), or the United States or the District of Columbia, if made exclusively for public purposes; This includes federally recognized Indian tribes and their political subdivisions (IRC 7871). It also includes public schools and universities.