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Tax Status Definitions

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Please refer to the following definitions when indicating your U.S. tax status on your Concept Memo.

509(a)(1) Public Charity
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a publicly supported organization under section 509(a)(1). This information can be found on Schedule A of your organization’s IRS Form 990 which can be found at www.guidestar.org.

509(a)(2) Public Charity
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a publicly supported organization under section 509(a)(2).

Public Charity Equivalent
Based on a foreign public charity equivalency affidavit and supporting documentation you provided, the foundation has made a good faith determination that your organization is equivalent to an organization exempt from federal income tax under section 501(c)(3) and is publicly supported within the meaning of section 509(a)(1) or (a)(2).

Section 509(a) Private Foundation
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a private foundation (non-operating) under section 509(a).

Section 4942(j)(3) Private Operating Foundation
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a private operating foundation under sections 4942(j)(3) and 509(a) because it devotes most of its resources to the active conduct of its exempt activities (as opposed to simply making grants).

Section 4940(d)(2) Exempt Operating Foundation
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as an exempt operating foundation within the meaning of section 4940(d)(2).

Type 1 Supporting Organization
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a Type 1 supporting organization within the meaning of section 509(a)(3). This information can be found on Schedule A of your organization’s IRS Form 990 which can be found at www.guidestar.org.

Type 2 Supporting Organization
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a Type 2 supporting organization within the meaning of section 509(a)(3). This information can be found on Schedule A of your organization’s IRS Form 990 which can be found at www.guidestar.org.

Functionally Integrated Type 3 Supporting Organization
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a functionally integrated Type 3 supporting organization within the meaning of section 509(a)(3). This information can be found on Schedule A of your organization’s IRS Form 990 which can be found at www.guidestar.org.

US Governmental Unit
Your organization is a state, a possession of the United States, or a political subdivision (e.g., a local government), agency or instrumentality of the foregoing, or the United States federal government, or the District of Columbia.

Foreign Government
Your organization is a political subdivision, agency or instrumentality of a foreign national, state or local government (e.g., foreign public university, foreign ministry of health or education).

Indian Tribal Government
Your organization is an Indian tribal government treated as a state under section 7871 and listed in United States Internal Revenue Service Revenue Procedure 2002-64, as amended or revised, as a recognized tribal government.

International Executive Order Organization
Your organization is designated as a public international organization entitled to certain privileges, exemptions, and immunities under the International Organizations Immunities Act, 22 U.S.C. § 288.

Non-Exempt Organization – C Corporation
Your organization is classified as a C Corporation not exempt from federal income tax under section 501(c)(3) operating within or outside the United States.

Non-Exempt Organization – S Corporation
Your organization is classified as an S Corporation not exempt from federal income tax under section 501(c)(3) operating within or outside the United States.

Non-Exempt Organization – Partnership
Your organization is classified as a partnership not exempt from federal income tax under section 501(c)(3) operating within or outside the United States.

Non-Exempt Organization – Limited Liability Company
Your organization is classified as a limited liability company not exempt from federal income tax under section 501(c)(3) operating within or outside the United States.

Non-Exempt Organization – Trust/Estate
Your organization is classified as a trust or estate not exempt from federal income tax under section 501(c)(3) operating within or outside the United States.

Non-Exempt Organization – Other
Your organization is not exempt from federal income tax under section 501(c)(3) operating within or outside the United States.

501(c)(4) Social Welfare Organization
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under a subsection of section 501(c) other than section 501(c)(3).

501(c)(6) Business League
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under a subsection of section 501(c) other than section 501(c)(3).

501(c)(7) Social Club
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under a subsection of section 501(c) other than section 501(c)(3).

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